摘要
2018年《中华人民共和国环境保护税法》正式实施,这是我国构建绿色税制的重要里程碑。本文基于我国A股上市公司数据,以环境保护税税额省际差异作为准自然实验,考察环境保护税税额省际差异对企业绿色技术创新的影响。研究发现:从整体上看,在该税法实施后,与税额标准不变地区相比,税额提高地区企业的总绿色专利申请占比短期内并未产生显著变化;从专利类型上看,税额提高地区企业的绿色实用新型专利申请占比出现了显著提高,但绿色发明专利申请占比并未产生显著变化。同时,环境保护税税额省际差异对企业绿色实用新型创新的显著影响主要体现在披露环境信息的企业和中度污染企业,环境保护税税额省际差异在一定程度上有助于激励企业进行研发投入以及提高企业绿色专利当期被引数量占比。通过以上实证研究,本文对进一步优化我国环境保护税制度提出了几点政策建议。
The official implementation of the Environmental Protection Tax Law in 2018 was an important milestone in the construction of green tax system in China. This paper uses the data of Chinese A-share listed enterprises and the inter-provincial differences in environmental protection tax standards as a quasi-natural experiment to examine the impacts of inter-provincial differences in environmental protection tax standards on enterprise green technological innovation. The results show that, on the whole, in the short term, compared with areas with unchanged tax standards, the proportion of total green patent applications by enterprises in areas where the tax standards have been increased has not changed significantly after the implementation of the Environmental Protection Tax Law. From the perspective of patent types, the proportion of green utility model patent applications by enterprises in areas where the tax standards have been increased has increased significantly, while the proportion of green invention patent applications has not changed significantly. Meanwhile, the significant impact of inter-provincial differences in environmental protection tax standards on enterprise green utility model innovation mainly exists in companies that disclose environmental information and companies with moderate pollution. Inter-provincial differences in environmental protection tax standards can help motivate companies to invest in R&D and increase the proportion of corporate green patents cited in the current period. Based on the above empirical research, this paper puts forward several policy suggestions for further optimizing China’s environmental protection tax system.
作者
谢贞发
陈涓
XIE Zhenfa;CHEN Juan
出处
《国际税收》
CSSCI
北大核心
2022年第4期67-74,共8页
International Taxation In China
基金
国家社会科学基金重大项目“基本公共服务均等化建设中的地方财政体制改革研究”(项目批准号:18ZDA096)的阶段性研究成果。
关键词
环境保护税
环境保护税税额
绿色技术创新
环境保护
Environmental protection tax
Environmental protection tax standard
Green technological innovation
Environmental protection
