环保税会倒逼企业升级吗?——基于创新投入中介效应的分析  

Will the Environmental Taxation Promote Enterprise Upgrading?——Based on the Mesomeric Effect of Innovation Investment

作　　者：孙钰鹏 苑泽明 Sun Yupeng;Yuan Zeming

机构地区：[1]天津财经大学会计学院

出　　处：《税务研究》2020年第4期95-102,共8页

摘　　要：本文以2013~2018年我国沪深A股重污染上市企业数据为研究样本,检验了环保税对企业升级的影响以及创新投入在二者之间的中介效应。研究表明,环保税通过提高企业创新投入促进企业升级,并且这种关系主要存在于民营企业样本中。进一步检验表明,相对于中西部地区,东部地区环保税对企业升级的促进作用更为显著。对此,本文提出改进环保税激励机制,依据企业差异调整环保税税率,适时调整地区间环保税政策等建议。This paper tests the impact of environmental tax on enterprise upgrading and the mesomeric effect of innovation investment between environmental tax and enterprise upgrading based on the data(2013~2018)of pollution-intensive listed companies of Shanghai and Shenzhen A-shares.The paper argues that the environmental tax promotes enterprise upgrading by increasing enterprises’investment in innovation,and this is more significant in the sample of private enterprises.Compared with the central and western regions,the effect of environmental tax on enterprise upgrading is more significant in the eastern region.On this basis,the paper puts forward some suggestions on improving the incentive mechanism for environmental tax,adjusting the environmental tax rates based on differences of enterprises and adjusting the regional tax policies timely.

关 键 词：环保税 创新投入 企业升级 中介效应 

分 类 号：F812.42[经济管理—财政学] F832.51[环境科学与工程—环境科学] X196