环境保护税改革能否撬动企业绿色技术创新--来自中国排污费征收标准变迁的启示  

Environmental Protection Taxes and Green Technology Innovation of Enterprises--Evidence from the Adjustment of Pollution Charges Standard in China

作　　者：温湖炜 钟启明 WEN Hu-wei;ZHONG Qi-ming(Nanchang University,Research Center for Central China Economic and Social Development,Nanchang,Jiangxi 330031,China;Nanchang University,School of Economics and Management,Nanchang University,Nanchang,Jiangxi 330031,China)

机构地区：[1]南昌大学中国中部经济社会发展研究中心,江西南昌330031 [2]南昌大学经济管理学院,江西南昌330031

出　　处：《贵州财经大学学报》2020年第3期91-100,共10页Journal of Guizhou University of Finance and Economics

基　　金：2018年度江西省高校人文社会科学重点研究基地项目“《环境保护税法》实施下中部地区制造业生态创新的评价、障碍因素与对策研究”(项目编号:JD18016)。

摘　　要：基于环境税费征收标准调整的改革实践,采用倍差法考察环境税费政策干预的异质性效应,并探讨环境保护税改革对企业绿色技术创新的影响。结果表明,环境税费征收标准调整对企业绿色技术创新的广延边际和集约边际都存在显著的正向影响,支持"波特假说";环境税费成本上升倒逼大中型企业绿色技术创新,但对小规模企业的影响不显著;环境税费征收标准调整政策对企业绿色技术创新的作用在高污染行业、政策执行力较强城市和实施绿色税收政策地区更为突出。优化环境保护税收体系和推进税制绿色化转型,有助于释放环境治理红利,但需要配套政策降低环保税对中小微企业造成的不利冲击。Based on the reform practice of adjusting the environmental tax standard, this paper adopts the difference-in-difference method to investigate the heterogeneous effect of policy intervention, and discusses the impact of environmental protection tax on the green technology innovation. The results show that environmental tax has a significant positive effect on both the extensibility and intensiveness of green technology innovation, which supports "Porter Hypothesis". The environmental tax forces the green technology innovation for medium-sized and lager firms, but the impact on small firms is not significant. The effect of environmental tax adjustment policy on green technology innovation is more prominent for firms in high-polluting industries, in cities with strong policy execution and in regions with green tax policy. Environmental protection taxes will bring dividends to environmental governance, but supporting policies are needed to reduce the adverse impact on small and micro-enterprises.

关 键 词：环境保护税 税制绿色化 绿色全要素生产率 绿色技术创新 

分 类 号：F062.2[经济管理—政治经济学]