摘要
本研究以2012—2020年A股重污染上市公司作为研究主体,分析环保税与重污染企业环保投资间的关系以及影响效果,并进一步探究环保税对不同所有权性质企业的影响效果。实证结果表明:(1)环保税政策对重污染企业环保投资起到推动作用,两者呈正相关;(2)在环保投资增加的同时,“费改税”制度的变动会使得排污未达标的重污染企业负担加重;(3)进一步分析得出国有企业对环保税政策表现更为敏感,其环保投资的被促进效果更明显。本研究对环保投资的影响因素进行了拓展,同时也为环保税作用机制研究提供了新的研究视角。
Taking the A-share companies with heavy pollution listed in 2012 to 2020 as the main subjects,this study analyzed the relationship between environmental protection tax and environmental protection investment,and further explored the impact of environmental tax on enterprises with different ownership properties.The empirical results suggested that(1)the environmental tax policy played a positive role in promoting the environmental protection investment of heavily polluting enterprises.(2)While environmental protection investment increased,changes in the“fee-to-tax”system added burden on heavily polluting enterprises that did not meet pollution discharge standards.(3)Further analysis showed that state-owned enterprises were more sensitive to environmental tax policies,and therefore they were encouraged to invest more in environmental protection.This study expanded the factors of environmental protection investment,and also provided a new research perspective for the study of the environmental taxation system.
作者
陶岚
彭菁
李坤
TAO Lan;PENG Jing;LI Kun(School of Economics and Management,China University of Geosciences,Wuhan 430074,Hubei,China)
出处
《国土资源科技管理》
2023年第5期122-132,共11页
Scientific and Technological Management of Land and Resources
关键词
环保税
环保投资
环境规制
重污染行业
environmental protection tax
environmental investment
environmental regulation
heavily polluting industries
