摘要
跨境电商作为一种新开放形式,对于稳定进出口和吸纳就业具有重要的作用,也是促进我国经济走向“国内国际双循环”的重要途径。为此,文章以设立跨境电商综合试验区作为研究案例,结合我国A股上市公司数据,采用双重差分法系统评估跨境电商改革对试点城市公司员工平均工资收入的影响及其作用机制,并且着重探讨跨境电商改革所带来的就业效应、减负效应和减贫效应。研究发现:(1)跨境电商改革显著提高了试验区公司员工的平均工资收入。(2)跨境电商改革主要提高了东部地区和高互联网普及地区、第二产业和工商业、小规模公司、民营公司和低工资水平公司等样本组的公司员工工资收入。(3)供给侧的税收优惠政策显著降低了试验区公司的税率和融资约束程度,并且有助于提升公司的员工工资收入;而公司行为反映了需求侧变动,公司扩大就业规模和改善人才结构是跨境电商改革提升员工工资收入的重要影响渠道。(4)跨境电商改革显著提高了个体和家庭的收入水平,缓解了试验区试点城市的相对贫困问题。
As a new form of opening up,cross-border e-commerce plays an important role in stabilizing import and export and absorbing employment.It is also one of the important ways to promote a new development pattern with“big domestic cycle as the main body and dual domestic and international cycles promoting each other”in China.The development of cross-border e-commerce in China is deeply guided by national policies.As an extension of the supply-side structural reform,the Chinese government has established multiple batches of cross-border e-commerce comprehensive experimental areas since 2015.This paper attempts to evaluate the policy effect of cross-border e-commerce reform in China.It adopts the data of China’s A-share listed companies from 2011 to 2019,and takes wage income as the starting point.It is found that the cross-border e-commerce reform has significantly improved the average wage income of employees in experimental areas.The heterogeneity analysis finds that the cross-border e-commerce reform mainly improves the wage income of employees in the sample groups such as the eastern region and high internet penetration areas,the secondary industry and industry and commerce,small-scale companies,private companies and low-wage companies.The mechanism test results show that:On the one hand,the preferential tax policy on the supply side significantly reduces the tax rate and financing constraints of companies in experimental areas,and then improves employees’wage income.On the other hand,the company’s behavior reflects the demand-side changes.The company’s expansion of employment scale and improvement of talent structure are important channels for the cross-border e-commerce reform to improve employees’wage income.The expansion analysis finds that the cross-border e-commerce reform significantly improves the income level of individuals and families and alleviates the relative poverty of experimental areas.The academic value of this paper is mainly reflected in the following aspects:Firstly,cross-border e-commerce is a new form of economic opening and an extension of the open perspective of traditional foreign investment and foreign trade.This paper finds that the policy plays an important role in improving wage income from the perspective of cross-border e-commerce reform for the first time,which enriches the quantitative research on the determinants of wage income to a certain extent.Secondly,the conclusion of this paper affirms the positive role of China’s cross-border e-commerce supply-side structural reform,provides evidence and explanation for China’s adherence to institutional economic opening,and can provide reference and suggestions for the rapid development of domestic cross-border e-commerce and its reform.Thirdly,this paper studies the exogenous cases of China’s cross-border e-commerce reform,examines the development of cross-border ecommerce from the perspective of national policies,and uses the DID method to objectively evaluate the causal effect of cross-border e-commerce reform on wage income,effectively avoiding the endogenous interference.
作者
胡浩然
宋颜群
Hu Haoran;Song Yanqun(School of Economics,Shandong University,Jinan 250100,China;School of Public Finance and Taxation,Shandong University of Finance and Economics,Jinan 250014,China)
出处
《财经研究》
CSSCI
北大核心
2022年第5期49-63,共15页
Journal of Finance and Economics
基金
山东省自然科学青年基金项目(ZR2021QG011)
国家社会科学基金重大项目(20&ZD169)
关键词
跨境电商改革
工资收入
减税
就业
cross-border e-commerce reform
wage income
tax reduction
employment
作者简介
胡浩然(1990−),男,河南许昌人,山东大学经济学院副研究员;通讯作者:宋颜群(1993−),女,山东济南人,山东财经大学财政税务学院预聘副教授。
