利用“2012 年世界银行中国企业调查” 的制造业企业数据,将企业创新作为中介变量,采用 OLS、Probit 和中介效应等估计方法,考察税收营商环境、创新与企业出口三者间的关系。 结果表明:将税 收营商环境划分为税率水平和税务管理两个维度衡量,发现税率水平和税务管理均对企业出口具有显著 的促进作用,企业创新在两者的关系上充当着部分中介和完全中介的作用;采用工具变量法处理潜在的 内生性后,结果仍然成立。 基于此,从税收营商环境方面提出促进企业出口的建议。
Based on the data of manufacturing enterprises from the 2012 World Bank Survey of Chinese Enterprises, this paper takes enterprise innovation as a mediating variable and uses OLS, Probit and mediating effect estimation methods to investigate the relationship among tax business environment, innovation and enterprise export. The results show that the tax business environment is divided into two dimensions: tax rate level and tax management. Both tax rate level and tax management have a significant role in promoting the export of enterprises, and enterprise innovation acts as a partial intermediary and a complete intermediary in the relationship between the tax business environment and enterprise export. Moreover, the results still hold after using the instrumental variable method to deal with the potential endogeneity. Based on the above research, this paper puts forward some suggestions to promote the export of enterprises from the aspect of tax business environment.