Research On The Impact Of Export Tax Rebate Policy Adjustment On Carbon Emissions Of Manufacturing Enterprises

In recent years,with the accelerating pace of economic globalization,coordinating economic development and environmental protection has become the focus of scholars at home and abroad.Promoting the green transformation and development of manufacturing industry and realizing the "Double Carbon" goal of China are the key contents of adjusting the energy structure and improving green and low carbon in China.The rapid development of the economic growth model has made China’s position in the global economy continue to rise,and the resulting environmental pollution problem can not be ignored.In the face of this problem,our government has issued a series of green trade measures,the most representative of which is the export tax rebate policy.We will reduce environmental pollution by adjusting the export tax rebate rate of polluting products and high-tech products.Based on this background,an in-depth study of the environmental effects of the export tax rebate policy has important reference significance for China’s economic transformation and upgrading and high-quality development.From the perspective of micro-enterprises,this paper explores the impact of export tax rebate policy adjustment on carbon emissions of Chinese manufacturing enterprises.First of all,this paper analyzes China’s export tax rebate policy and the current situation of carbon emissions in recent years.On this basis,it analyzes the impact mechanism of export tax rebate policy adjustment on carbon emissions of manufacturing enterprises from the theoretical level,and explores its mechanism from three aspects: scale reduction effect,structural improvement effect and technological innovation effect;Secondly,use the matching data of China’s industrial enterprise database and customs database to construct the relevant data of China’s manufacturing enterprises from 2005 to 2013,use the double difference method to conduct empirical test,explore the impact of export tax rebate adjustment on the carbon emissions of manufacturing enterprises through benchmark regression,and construct a cross-item to test the impact mechanism;Finally,we will make a regression of the samples by distinguishing the age of enterprises,the ownership of enterprises and the degree of industrial pollution.Through theoretical and empirical analysis,the main conclusions of this paper are as follows:(1)The adjustment of export tax rebate policy has a negative impact on carbon emissions of manufacturing enterprises in China,that is,the reduction or cancellation of export tax rebate can inhibit carbon emissions of manufacturing enterprises;(2)In the test of the impact mechanism of the adjustment of export tax rebate policy on the carbon emissions of manufacturing enterprises,the export tax rebate policy led to the reduction of carbon emissions of manufacturing enterprises in China through the effect of structural improvement and technological innovation.Although the effect of scale reduction on the carbon emissions of enterprises is not significant,the overall effect of the three supports the conclusion that the adjustment of export tax rebate policy inhibits the carbon emissions of enterprises;(3)The negative impact of export tax rebate policy adjustment on carbon emissions of manufacturing enterprises is more significant among old enterprises,non-state-owned enterprises and heavily polluting enterprises.In view of the above results,this paper puts forward four policy suggestions: First,encourage the long-term adjustment of export tax rebate policy;Second,setting differentiated tax rates to optimize the structure of export commodities;Third,increase the environmental protection of enterprise technological innovation;Fourth,implement the environmental combination policy.