资源科学 ›› 2020, Vol. 42 ›› Issue (8): 1540-1550.doi: 10.18402/resci.2020.08.09

• 关键矿产管理政策 • 上一篇    下一篇

出口退税调整对中国稀土企业进入退出行为的影响

何欢浪(), 刘惠   

  1. 上海对外经贸大学国际经贸学院,上海 201620
  • 收稿日期:2019-08-30 修回日期:2020-01-02 出版日期:2020-08-25 发布日期:2020-10-25
  • 作者简介:何欢浪,男,浙江诸暨人,教授,研究方向为稀土出口定价。E-mail: huanlanghe@126.com
  • 基金资助:
    上海市哲学社会科学规划课题一般项目(2018BJB105);上海市教育发展基金会和上海市教育委员会“曙光计划”项目(18SG51);国家自然科学基金青年基金项目(71403164)

Impact of export rebate on firms’ entry and exit behaviors in China’s rare earth industry

HE Huanlang(), LIU Hui   

  1. School of International Business, Shanghai University of International Business and Economics, Shanghai 201620, China
  • Received:2019-08-30 Revised:2020-01-02 Online:2020-08-25 Published:2020-10-25

摘要:

本文以稀土产业为例,研究了出口退税调整如何影响稀土企业的进入退出行为,考察出口退税政策变动是否达到政府设定的产业政策目标,即优化稀土行业的资源配置。结果表明:①出口退税的下调,从整体上抑制了稀土企业进入,迫使低效率、低附加值的稀土企业退出市场,有利于稀土行业的资源配置效率提高;②出口退税抑制企业进入效应和迫使企业退出效应更多体现在出口企业、非加工贸易企业和私营企业中;③相对于稀土深加工产品,稀土初级产品受到出口退税的作用更大,其进入退出行为也更为明显。本文的主要政策蕴含在于:出口退税政策对不同企业的影响具有很大异质性,出口退税政策仍有较大的改革和调整空间,应该继续深化出口退税政策改革,改善稀土行业的资源配置效率,进而改善稀土产品的出口结构。

关键词: 出口退税, 稀土行业, 进入退出行为, 资源配置, 异质影响

Abstract:

This study examined firms’ entry and exit behavior through export rebate policies, which is illustrated by China’s rare earth market. It analyzed whether the adjustment of export rebate policies promotes the efficiency of resource allocation, and whether the adjustment facilitates low efficiency and low value-added firms quitting the rare earth industry. The empirical study showed that the reduction of export rebate rates has intensified competition among rare earth enterprises. It has promoted low efficiency and low value-added enterprises quitting the rare earth market, raised the threshold of entry level, and limited the entry of rare earth enterprises. The major policy recommendations are as follows: First, export structure and export rebate policies should be further reformed in China’s rare earth industry. Second, rare earth enterprises should be encouraged to improve their technology and productivity. Third, the government should enhance the management and control of China’s rare earth market, protect high quality rare earth products, and promote transformation of the market.

Key words: export rebate, rare earth market, entry and exit behavior, resource allocation, heterogeneous effects