Research On The Environmental Effect Of Export Tax Rebate In China

Export tax rebate is a trade policy widely used by countries around the world to encourage exports.Export tax rebates can reduce the production cost of enterprises and increase their trade competitiveness.Therefore,they are widely used to support infant industries and increase the international market share of domestic enterprises.Expand the international visibility of domestic products and stimulate domestic economic growth.China's export commodities are mostly high pollution,high energy consumption and low value-added products.The continuous development of international trade has brought a heavy burden to China's resources and environment.The government has taken a number of measures,such as adjusting the export tax rebate rate for different industries,and improving the export tax rebate rate for high-tech products,reducing or even canceling.The export tax rebate rate for polluting products,etc.,in order to reduce environmental pollution,but the effect of the policy needs further research.This paper studies the environmental effects of the export tax rebate policy of 30 provinces and cities in China,and analyzes the environmental effects of China's export tax rebate policy.This paper conducts theoretical analysis and empirical research on the environmental effects of export tax rebate policy.First of all,this paper reviews the relevant literatures on the three aspects of trade-to-environment,the economic effects of export tax rebate policy and the environmental effects of export tax rebate policy,and analyzes the research progress at home and abroad.Secondly,this paper analyzes the three major effects of trade on the environment-scale effect,structural effect and technical effect,and analyzes the mechanism of the impact of export tax rebate policy on environmental quality based on these three effects.Then,this paper analyzes the environmental quality and the status quo of export tax rebate policy.The environmental quality is represented by the quality status of industrial wastewater,industrial waste gas and industrial solid waste.In the empirical analysis section,this paper uses the panel data of 30 provinces and cities in China from 2004 to 2015,using industrial wastewater and industrial sulfur dioxide emissions as indicators to measure environmental quality.Firstly,this paper analyzes the impact of export tax rebate on industrial wastewater and industrial SO₂through benchmark regression.Then,through the GMM model for endogenous testing,and then through the robustness test to further test the relationship between export tax rebate and industrial wastewater and industrial SO₂ emissions.Finally,from the three perspectives of scale effect,structural effect and technical effect,the impact of export tax rebate policy on industrial pollutant emissions is empirically studied.The empirical results of this paper show that export tax rebate has a significant negative relationship with industrial wastewater and industrial SO₂emissions.Export tax rebates will significantly reduce industrial wastewater and industrial SO₂emissions,and from a long-term perspective,the impact of export tax rebate policy.The effect is more significant,but through analysis by region,it is found that due to regional heterogeneity in different regions,the impact of export tax rebate on industrial wastewater and SO₂ has different results,almost insignificant results.But exports from the eastern and central regions,the tax rebate policy has a significant negative effect on the emission of industrial SO₂.By analyzing the scale effect,structural effect and technical effect of export tax rebate on environmental quality,it is found that only the technical effect will reduce the discharge of industrial wastewater,but the structural effect and technical effect will be Significantly reduce emissions from industrial SO₂.Finally,based on the theoretical and empirical analysis of the environmental effects of export tax rebate policy,this paper summarizes and draws conclusions,and then proposes corresponding policy recommendations according to the actual situation in China,thus providing reference and enlightenment for the government's policy formulation.