Study On The Absorption Effect Of Tariff Adjustment By Export Enterprises

With the continuous friction of international trade,tariffs are used more and more.In order to better "go out",the country needs to deeply understand the impact of tariff plus and tariff reduction of importing countries on China’s export enterprises.Among them,the phenomenon that importing countries affect the export prices of China’s export enterprises through tariff adjustment is tariff absorption effect.The effect of tariff absorption shows that the import country can affect the price of our export products through tariff adjustment,and then affect the export volume,export quantity and export structure of the country.Therefore,it is of great practical significance to study the absorption effect of China’s export enterprises on tariff adjustment and explore the influence effect and mechanism of tariff adjustment on China.Based on the highly detailed enterprise data and foreign trade data of China’s mechanical and electrical industry export,this paper explores the existence of tariff absorption effect and the relationship between tariff absorption elasticity and enterprise productivity,product quality heterogeneity.Firstly,based on the dual heterogeneity enterprise model,the relationship among tariff,export price,enterprise productivity and product quality heterogeneity is explored in theory;then,China Customs Trade database and industrial enterprise database from 2000 to 2005 are used for empirical research;finally,the differences and characteristics of tariff absorption effect are analyzed from the Perspective of different trade modes and enterprises of different natures Comparative analysis.The conclusions are as follows:(1)tariff absorption effect exists in China’s mechanical and electrical export enterprises.On average,tariff absorption elasticity is directly proportional to the productivity of enterprises.(2)The heterogeneity of product quality can not explain the overall tariff absorption effect of Chinese mechanical and electrical export enterprises,because the trade behavior of enterprises engaged in processing trade is different from that of general enterprises.(3)For export enterprises engaged in general trade,there is the following relationship between tariff absorption elasticity and productivity: for homogeneous products,tariff absorption elasticity is directly proportional to productivity;for heterogeneous products,if the product quality heterogeneity is moderate,then the relationship between them cannot be determined;if the product quality heterogeneity is high,then tariff absorption elasticity It is inversely proportional to productivity.(4)Different nature of enterprises have different tariff absorption effect,private enterprises have significant tariff absorption effect,while other types of enterprises have not found significant tariff absorption effect.In view of this,the following suggestions are put forward: in the tariff war,the state should continue to expand the export channels to diversify the trading countries of mechanical and electrical products;encourage and support the joint development of foreign-funded enterprises and local enterprises;help private enterprises and enterprises with tariff absorption effect,and the state can help them to transform the exporting countries or give subsidies for a period of time to help them tide over the difficulties.