排污费改税对重污染行业企业的政策效应分析  

Analysis of the Policy Effect of Fee-to-tax Reform on Heavy Pollution Enterprises

作　　者：田翠香[1] 孙瑞雪 TIAN Cui-xiang;SUN Rui-xue(School of Economics and Management,North China University of Technology)

机构地区：[1]北方工业大学经济管理学院

出　　处：《财务与金融》2021年第1期62-66,79,共6页Accounting and Finance

基　　金：北京城市治理研究中心资助项目“京津冀环境规制的污染治理效应研究”(20XN248)。

摘　　要：对污染者收费,是将外部环境成本内部化的一个重要经济手段。在排污费升级为环境保护税的背景下,本文以2013—2019年沪深A股重污染行业171家上市公司为研究样本,分析了费改税对企业所承担排污成本的影响,以及环境保护税法施行的微观效应。研究发现,费改税后企业缴纳的环境保护税较之前的排污费有大幅下降,但不同类型企业的税负存在差异。通过收集绿色专利申请数量的相关信息发现,开展绿色技术创新的企业比例低于预期。本文最后提出,我国应进一步完善环境保护税制,提高税收优惠门槛,并采取有效措施,解决税收征管中的信息不对称问题。Imposing environmental protection tax on polluters is an important economic means to internalize the cost of external environment.In the context of the upgrading of sewage charge to environmental protection tax,this paper took 171 polluting enterprises in Shanghai and Shenzhen A-share market as examples,analyzed the impact of fee-to-tax reform on enterprises,and the microcosmic effect of environmental protection tax law based on the data from 2013-2019.The study found that the environmental protection tax paid by enterprises has been significantly reduced after the reform,the tax burden was different among different types of enterprises.Through the analysis of the green patent application quantity,we found that the proportion of companies'green technology innovations was lower than expected.China should further improve the environmental protection tax system,make it harder to get tax preference and take effective measures to solve the problem of information asymmetry in tax collection and administration.

关 键 词：排污费改税 微观效应 税负 绿色技术创新 

分 类 号：F272[经济管理—企业管理]