摘要
征收环境税,使得企业承担更多的环境成本,是否具有创新效应以实现降低环境成本和生产成本的个体福利和减少排放的社会福利?以2012~2015年中国沪深A股的工业上市公司为研究对象,实证检验了环境税如何影响企业创新投入,即环境税是否具有创新红利。研究发现:环境税有效地提高企业创新投入但存在门槛效应,即当环境税小于门槛值17.250时,环境税并不能有效地提高企业创新投入;当环境税达到门槛值17.250后,环境税才能够显著地提高企业创新投入。同时,中国目前约90%工业上市公司未达到门槛值17.250。因此,采用环境保护费改税,稳步提高环境税税率等方式提高环境税税负,有助于增强中国创新能力和减排的社会福利。
Imposing environmental tax enables enterprises to take on more environmental costs. Whether there is an innovation effect to reduce the environmental costs and production costs of individual welfare and reduce emissions of social welfare？ By taking the A - Share listed companies in China＇s Shanghai and Shenzhen stock exchanges from 2012 to 2015 as research subjects, this paper empirically tests how environmental taxes affect the innovation investment of enterprises, that is, whether environmental tax has innovation bonus. The study shows that environmental taxes effectively improve the innovation investment of enterprises but have threshold effect. That is, when the en- vironmental tax is less than the threshold value of 17. 250, the environmental tax can not effectively increase the innovation investment of enterprises; when the environmental tax reaches the threshold of 17. 250, the environmental tax can significantly increase the innovation investment in businesses. At the same time, about 90% of industrial listed companies in China fail to reach the threshold of 17. 250 at present. Therefore, changing environmental -protection fee into an environment tax and steadily increasing environmental taxes and other means to raise the tax burden on the environment will help increase our social innovation capability and emission reduction.
作者
于连超
张卫国
毕茜
YU Lian- chao;ZHANG Wei -guo;BI Qian(School of Economics and Management, Southwest University, Chongqing 400715, China)
出处
《云南财经大学学报》
CSSCI
北大核心
2018年第7期78-90,共13页
Journal of Yunnan University of Finance and Economics
基金
国家社会科学基金项目"环境保护费改税与工业企业绿色转型协调的政策设计与支撑体系研究"(17BJY060)
国家社会科学基金重大项目"中国新型城镇化包容性发展的路径设计与战略选择"(12&ZD100)
关键词
环境税
创新投入
研发投入
门槛效应
Environmental Tax
Innovation Investment
R＆D Investment
Threshold Effect
