摘要
为考察环境规制变革对微观企业行为的影响,以2016—2019年中国深沪两市制造业上市公司作为实验样本,将我国颁布实施的环保“费”改“税”政策看作一项准自然实验,运用双重差分法探究环保“费”改“税”政策的实施对企业绿色创新水平的影响。研究表明,环保“费”改“税”政策的实施显著地促进了我国制造业企业的绿色创新水平;当企业位于税负提标地区或高法治水平地区时,环保费改税政策的实施对于企业绿色创新的推动作用更加明显。应优化现有环境保护税法,扩大其征税范围,提升地区市场化水平,促进企业勇于绿色创新,走绿色转型升级之路。
In order to investigate the impact of environmental regulation system reform on micro-enterprise behavior,the listed manufacturing companies in Shenzhen and Shanghai in China from 2016 to 2019 were taken as experimental samples,and the policy of environmental protection“fee”to“tax”promulgated and implemented in China was regarded as a quasi-natural experiment.The method of Differences-in-Differences was used to explore the impact of the implementation of environmental protection“fee”to“tax”policy on enterprises’green innovation level.The results show that the implementation of the policy of changing environmental fees to taxes has significantly promoted the green innovation level of manufacturing enterprises in China.At the same time,the implementation of the policy of changing environmental fees to taxes has a more obvious role in promoting the green innovation of enterprises when enterprises are located in areas with higher tax burdens or high legal levels.It’s suggested the existing environmental protection tax law should be optimized,the scope of its tax be expanded,regional marketization be enhanced,and enterprises be promoted to be ambitious in green innovation and take the path of green transformation and upgrading.
作者
刘党文
尹婷
谢帮生
LIU Dangwen;YIN Ting;XIE Bangsheng(School of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou 350002,China)
出处
《福建商学院学报》
2022年第5期67-75,共9页
Journal of Fujian Business University
基金
福建省社科规划社科研究基地重大项目“建立健全福建省生态产品价值实现机制研究”(FJ2022JDZ037)。
关键词
环保“费”改“税”
绿色创新
环境责任
environmental protection“fee”to“tax”
green innovation
environmental responsibility
