5345 
3767减税降费是助推经济高质量发展的重要动力。文章以深化增值税改革为切入点，系统分析增值税改革与出口产品品质的内在关系，并以2004年我国东北地区增值税转型改革试点为“准自然实验”，基于2000−2007年我国工业企业和海关进出口贸易数据，在全面刻画出口产品品质演化特征的基础上，采用双重差分法考察增值税改革对出口产品品质的影响效应。研究发现：（1）增值税改革显著提升了企业的出口产品品质，有利于出口产品的品质升级，在考虑一系列稳健性检验之后，该结论依然成立。（2）对影响机制的分析与检验表明，企业创新绩效与进口中间品质量是增值税改革影响出口产品品质的主要渠道。（3）异质性分析发现，增值税改革对出口产品品质的影响效果因企业研发强度、所处行业要素密集度及所有制形式不同而有所差异，表现为低研发强度企业、处于劳动密集型行业的企业及非国有企业出口产品品质的提升更明显。文章不仅有助于评估减税政策的实际效果，还可以为企业出口产品品质的提升路径提供经验证据。
增值税改革与出口产品的品质升级
摘要
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引用本文
盛丹, 杨慧梅. 增值税改革与出口产品的品质升级[J]. 财经研究, 2020, 46(6): 79-93.
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