环境责任、企业性质与企业税负  

Environmental Responsibility,Firm Heterogeneity and Enterprise Tax Burden

作　　者：刘畅 张景华[2] LIU Chang;ZHANG JingHua(School of Public Finance and Administration, Tianjin University of Finance and Economics, Tianjin 300222;Research Institute, CPC Party School of STA, Yangzhou 225007)

机构地区：[1]天津财经大学财税与公共管理学院,天津300222 [2]中共国家税务总局党校科研所,江苏扬州225007

出　　处：《财贸研究》2020年第9期64-75,共12页Finance and Trade Research

基　　金：国家社科基金青年项目“国家治理与现代税收制度构建研究”(16CJL003)的阶段性成果;江苏省第五期“333工程”培养资助项目(BRA2018199)、天津市高校“青年后备人才支持计划”资助。

摘　　要：以和讯网发布的2011—2016年我国上市公司社会责任报告中提供环境责任评分的企业为样本,综合运用混合OLS回归、分位数回归和分组回归等计量方法,实证检验企业环境责任承担对企业税负的作用效应。研究发现:企业承担更多的环保责任对于减轻自身税负水平具有较为显著的效果;税负水平越高的企业,落实环境责任的减税效应越明显;非污染型企业较之于污染型企业、非国有企业较之国有企业落实环境责任的减税效应更显著。作用机制检验结果表明,企业税收优惠和债务融资在环境责任和企业税负之间发挥着显著的中介效应。Based on the 2011-2016 social responsibility report of China’s listed companies in Hexun Net,which get scores on the environmental responsibility,using the mixed OLS regression,quantile regression and group regression,this paper examines the effect of the environmental responsibility on the enterprise tax burden.The results show that:the more environmental responsibility an enterprise takes,the less tax burden it bears;the higher the level of enterprise tax burden,the more obvious the effect of tax reduction on environmental responsibility;compared with polluting enterprises and state-owned enterprises,the tax reduction effect of environmental responsibility on non-polluting enterprises and non-state-owned enterprises is more significant.In addition,further channel tests show that tax preferencesand debt financing have significant mediating effects between environmental responsibility and tax burden.

关 键 词：环境责任 企业税负 企业性质 

分 类 号：F812.42[经济管理—财政学]