Export Tax Rebates, Product Ranking, and Exports of Multi-Product Firms

This study relies predominantly on the following three datasets covering the 2002–2013 period: customs transaction-level data, firm-level information, and product-level data on export tax rebate rates. Customs transaction-level data collected by the General Administration of Customs of China are monthly data at the Harmonized System (HS) 8-digit level, which are aggregated into annual data and unified to the HS 6-digit level. Firm-level information is provided in detail by the ASIF. Following Brandt et al. (2012), we match customs and ASIF data using information such as the year, firm name, postal code, and telephone number. Product-level data on export tax rebate rates are available from the China Export Tax Rebate Advisory Network. In this study, we match product-level export tax rebate rates with customs trade data based on HS codes and city names.

本研究主要采用覆盖2002—2013年时段的三类数据集，分别为海关交易层面数据、企业层面信息以及出口退税率产品层面数据。由中国海关总署采集的海关交易层面数据为协调制度（Harmonized System，HS）8位编码层级的月度数据，经聚合为年度数据并统一至HS 6位编码层级。企业层面详细信息由中国工业企业年度调查数据库（ASIF）提供，参照Brandt等（2012）的研究方法，本研究通过年份、企业名称、邮政编码及电话号码等信息完成海关数据与ASIF数据库的匹配。出口退税率产品层面数据来源于中国出口退税咨询网，本研究基于HS编码与城市名称，将出口退税率产品层面数据与海关贸易数据进行匹配。