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

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.