《资源税法》实施对资源型企业绿色技术创新的影响

The Impact of the Implementation of Resource Tax Law on Green Technology Innovation of Resource-based Enterprises

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摘要 2020年《资源税法》正式实施,其作为我国绿色税制的重要组成将从价计征改革成果上升固化为法律制度,开启我国经济绿色发展的新篇章,因此有必要对《资源税法》的实施效果进行分析。本文基于2013~2022年中国上市资源型企业的面板数据,采用双重差分模型实证分析《资源税法》实施对资源型企业绿色技术创新的影响及作用机制。研究结果表明:《资源税法》的实行,显著促进了资源型企业的绿色技术创新,机制检验表明《资源税法》的实施有助于增加资源型企业的研发创新投入,进而对资源型企业的绿色技术创新起到激励作用。异质性分析发现,《资源税法》的实施对中部和东部地区、国有资源型企业绿色技术创新的激励作用更明显;相较于绿色实用新型专利,《资源税法》的实施对资源型企业绿色发明专利的边际贡献更大。未来《资源税法》可以从增加企业绿色技术创新投入的激励性政策、促进资源税与财政税收政策协调配合、实施差异化的税收优惠等方面进行完善。 The Resource Tax Law was formally implemented in 2020.It serves as an important component of China's green tax system curing the reform achievement of ad valorem taxation into a legal system,opening a new chapter of China's economic green development,so it is necessary to analyse the effect of the implementation of the Resource Tax Law.Based on the panel data of listed resource-based enterprises in China from 2013 to 2022,a double-difference model is used to empirically analyse the im⁃pact and mechanism of the implementation of the Resource Tax Law on the green technological innovation of resource-based enter⁃prises.The results of the study show that the implementation of the Resource Tax Law significantly promotes the green technology in⁃novation of resource-based enterprises.The mechanism test suggests that the implementation of the Resource Tax Law helps to in⁃crease the R&D investment of resource-based enterprises,which in turn provides incentives for the green technology innovation of resource-based enterprises.Through the heterogeneity analysis,it is found that the implementation of the Resource Tax Law has a more obvious incentive effect on green technological innovation of resource-based enterprises in the central and eastern regions and state-owned resource-based enterprises,and that the implementation of the Resource Tax Law has a greater marginal contribution to the green invention patents of resource-based enterprises compared to green utility model patents.In the future,the Resource Tax Law can be improved in terms of increasing incentive policies to promote enterprisesgreen technological innovation inputs,promo⁃ting the coordination of resource tax and fiscal tax policies,and implementing differentiated tax preferences.

作者周海炜齐增睿 Zhou Haiwei;Qi Zengrui(Business School,Hohai University,Nanjing 211100,China;Institute of Strategic Management,Hohai University,Nanjing 211100,China)

机构地区河海大学商学院河海大学战略管理研究所

出处《工业技术经济》北大核心 2024年第8期58-67,共10页 Journal of Industrial Technological Economics

基金国家社会科学基金重大项目“绿色发展下我国水资源-能源-粮食协同发展与安全战略研究”(项目编号:19ZDA084)。

关键词资源税法绿色技术创新税收优惠资源型企业研发投入资源税改革环境规制环境保护 resource tax law green technology innovation tax incentives resource-based enterprises R&D investment resource tax reform environmental regulation environmental protection