Adjustment Of Export Tax Rebate Rate,technological Innovation And Export Of Pollution Intensive Enterprises

The rapid development of pollution intensive industries has exacerbated China’s environmental pollution and resource depletion,and even threatened the sustainable and healthy development of society and economy.Export tax rebate policy has gradually evolved into an auxiliary environmental protection policy in the field of trade,and has been given the mission and task of promoting the transformation and upgrading of industrial structure and optimizing the structure of export commodities.The government has lowered the export tax rebate rate of polluting products for many times in order to restrain the export of pollution intensive enterprises by increasing the cost of enterprises,so as to protect the environment and reduce energy consumption.Through sorting out the export volume in the customs data,it is found that the export scale of pollution intensive industries in China is still expanding,and the decline of export tax rebate rate does not play a role in restraining exports.Technological innovation plays an important role in reducing costs and improving product quality.At the same time,more and more attention has been paid to the important impact of technological innovation on economic development.Studies have shown that export tax rebate policy is also an effective innovation incentive policy.Based on this,what is the relationship between export rebate rate adjustment,technological innovation and export of pollution intensive enterprises? What is the impact of the decline of export tax rebate rate on environmental pollution?It can not only enrich the relevant research,but also provide empirical support from the micro enterprise level for the implementation effect evaluation of China’s export rebate policy.Firstly,this paper makes a theoretical analysis on the transmission channel of the downward adjustment of export tax rebate rate;Then,it identifies and tests the causal relationship between the impact of export rebate rate adjustment on the export of pollution intensive enterprises and the transmission channels.The results show that the government’s reduction of export tax rebate rate will promote the export of pollution intensive enterprises;This conclusion is still significant after controlling for time fixed effect,industry fixed effect and region fixed effect.After considering the lag of export tax rebate rate reduction,endogeneity of the model and similar policy impact,the conclusion still shows good robustness.Further heterogeneity analysis shows that there is no difference in the promotion effect of export tax rebate rate for pollution intensive enterprises due to different ownership and total factor productivity;However,it has different effects on the export of enterprises in different regions.The reduction of export rebate rate has a significant effect on the enterprises in the eastern and central regions,but not in the western regions.In addition,the empirical results of channel test show that the promotion of export tax rebate rate on the export of pollution intensive enterprises is realized by promoting the technological innovation of enterprises.The government will reduce the export tax rebate rate of polluting products,which will increase the cost of enterprises.Through progressive technological innovation,enterprises can reduce costs,upgrade products and enhance competitiveness,thus promoting the export of enterprises.Finally,further research shows that the decline of export tax rebate rate can significantly reduce pollution.According to the research conclusions,this paper puts forward the following suggestions: first,continue to maintain and further strengthen the policy of reducing or canceling the export tax rebate for the products of pollution-intensive enterprises,guide the pollution intensive enterprises to carry out technological innovation,reduce costs,upgrade products,improve competitiveness,and then expand the export scale.Second,formulate export tax rebate items and tax rates in a differentiated and scientific way.According to the actual situation of the development of the eastern and western regions,the differentiated export rebate rate should be formulated;Establish the evaluation index with energy consumption and environmental protection as the core,evaluate enterprises and products every week,implement different export tax rebate rates for different enterprises according to the actual energy consumption and pollution of enterprise production,and give higher standard export tax rebate rates for enterprises whose production meets the local environmental protection requirements,so as to encourage enterprises to carry out technological innovation.Third,we should pay attention to the coordination and cooperation of trade policy and industrial policy.The state should strengthen the synergy of export tax rebate policy and industrial policy,actively promote technological innovation of enterprises,improve technological content,adjust the export product structure of pollution intensive enterprises,and reduce environmental pollution and energy consumption.