Empirical Research On China's Export Tax Rebate Policy Adjustment's Effect On The Transfer Of Pollution

Trade, environment and sustainable development issues have become thefocus of the international community. Free trade promotes the economicprosperity, but also has a huge impact on the world environment. Pollutantemissions implicit in the movement of goods cannot be ignored. China'straditional trade sacrifices domestic resource consumption and environment,such as exports of labor-intensive resources and environment-intensive goods,especially the2H1R (High energy cost, High pollution rate, Resourcesdepletion) goods exports. We blindly pursue economic interests while ignoringthis bloody trade surplus and the national overdraft. This behavior deviatesfrom our country's sustainable development model.Therefore, This paper reviews the classical theory and hypothesis of trade,environment and the export tax rebate. Combined with China's actualcondition, this paper conducts in-depth discussions about the relationshipbetween trade and environment, studies a series of environmental issuescaused by trade. First this paper uses input-output method to calculateindustries' pollution intensity. Then from the perspective of trade andenvironment's balance, this paper measured SECTOR's net export's virtualpollution amount which is implied in the trade from2007to2010.The resultshows that the export trade indeed leads to environmental pollution andenvironment cost shifting, huge export volume of some industries brings ahuge environmental cost, these industries include textile products, clothing,leather and feather products, instrumentation, machinery and electronicequipment manufacturing.Then, from the microscopic view of export goods' Tariff Code, this paper studies the transfer pollution in the China's export trade, conducts theempirical research of multiple linear regression. The result shows therelationship between the export tax rebate rate's adjustments andenvironmental protection, that is, using economic means to reduce the2H1Rgoods'exports effectively reduces the domestic pollution transfer.In the end, on the basis of the theoretical analysis and empirical analysis,this paper offers some relevant policy recommendations, such as expandingthe trade service, establishing the reversed transmission of the export taxrebate, adjusting the structure of export commodities, promoting Green tradetransformation and so on.