The Impact Of Export Tax Rebate On Pollution Emission Of Enterprises

The export trade is accompanied by the discharge of polluting wastes caused by the flow of commodities.The structure of my country’s foreign trade is characterized by "high pollution,high energy consumption,and resource consumption".In recent years,the government has formulated corresponding export tax rebate policies in a targeted manner to ease the conflict between trade and the environment.Whether the export tax rebate policy can optimize the industrial structure of enterprises,reduce the production of polluting products,and achieve the effect of "emission reduction" is a question worthy of in-depth study.Firstly,this paper uses the aggregated data of China industry business performance data,China pollution database and China customs database from 2003 to2012,and uses the differences-in-differences method to measure the pollution caused by the export tax rebate policy to enterprises.The study founds that reducing export tax rebates can effectively reduce the pollutant discharge of enterprises.On the basis of benchmark regression,different core variable selection methods and differences-in-differences-in-differences robustness tests were used respectively,and the results were found to still pass the significance test.Secondly,this paper classifies all the samples according to the company’s trade mode,industry pollution degree and whether the company is purely exporting,and finds that the impact of export tax rebates on corporate pollution emissions is heterogeneous.The specific performance is as follows: in terms of trade methods,canceling or reducing the export tax rebate rate has an inhibitory effect on the pollution emissions of enterprises using the general trade method,but has no significant impact on the emission reduction of enterprises using the processing trade method;from the perspective of industry pollution,the adjustment of the export tax rebate policy has significantly reduced the emission of pollutants in high-pollution industries.For low-pollution industries,the tax rebate policy does not affect the pollution discharge behavior of enterprises;in terms of whether the enterprise is purely exporting or not,whether the enterprise’s products are all exported or both exported and sold domestically,the export tax rebate policy can reduce the pollutant emission intensity of the enterprise,but it has a more obvious effect on the reduction of the pollutant emission intensity of the pure export enterprises.Finally,this paper deeply analyzes the mechanism of the reduction of export tax rebate rate affecting the pollution emission intensity of enterprises from three perspectives: enterprise productivity,export share and industry entry rate and exit rate.The mechanism inspection found that the reduction of the export tax rebate rate is conducive to stimulating the innovation vitality of enterprises,forcing productivity,reducing resource consumption,and thus reducing the burden on the environment.The reduction of export tax rebate rate improves the environment by reducing the export share of polluting products,adjusting the production and operation strategies of enterprises,and reducing the production and emission of pollutants.The reform of the export tax rebate policy promotes the dynamic replacement within the industry by reducing the entry rate of enterprises and increasing the exit rate of enterprises,which is conducive to the optimal allocation of industry resources and is conducive to reducing the pollutants of enterprises emission intensity.