环保收费制度改进对企业绿色创新效果的影响研究——基于环保费改税的准自然实验  

Research on the Influence of Environmental Protection Charge System Improvement on the Effect of Enterprise Green Innovation——A Quasi-natural Experiment Based on the Change of Environmental Protection Fee to Tax

作　　者：王树强[1] 范振鹏 Wang Shuqiang;Fan Zhenpeng(School of Economics and Management,Hebei University of Technology,Tianjin 300401,China)

机构地区：[1]河北工业大学经济管理学院,天津300401

出　　处：《工业技术经济》2021年第8期31-39,共9页Journal of Industrial Technological Economics

摘　　要：2018年我国正式实施了《中华人民共和国环境保护税法》,与排污费征收相比,环保税的征收层次及严谨性进一步提升,意味着环保收费制度更加完善。本文以2015~2019年沪深两市A股重度污染行业上市公司为实验组样本,以轻度污染行业上市公司为对照组样本,采用双重差分法测量了上述制度改进的绿色创新效果。研究发现:环保收费制度的改进显著促进了企业的绿色创新;长三角地区企业的绿色创新效果高于京津冀地区;大企业的绿色创新效果高于中小企业;国有企业的绿色创新效果高于非国有企业;制度改进对绿色实用新型专利申请的促进作用强于绿色发明专利。上述结论为进一步改进环保税政策提供了理论依据。China officially implemented the Environmental Protection Tax Law in 2018,compared with sewage charges,the level and rigor of environmental protection tax are further improved,which means that the environmental protection fee system is more perfect.Double difference method is used to measure the green innovation effect of the above system improvement by taking the listed companies in heavily polluted a-share industries in Shanghai and Shenzhen stock exchanges from 2015 to 2019 as the experi⁃mental group and the listed companies in lightly polluted industries as the control group.The results show that the improvement of environmental protection charge system promotes the green innovation of enterprises.Institutional improvement has a stronger role in promoting green innovation in the Yangtze River Delta than Beijing,Tianjin and Hebei,institutional improvement has a stronger role in promoting green innovation in large enterprises than small and medium-sized enterprises,and institutional improvement has a stronger role in promoting green innovation in state-owned enterprises than non-state-owned enterprises.The promotion effect of system improvement on the application of green utility model patent is stronger than that of green invention patent.These conclusions provide a theoretical basis for further improving environmental tax policies.

关 键 词：环保费改税 绿色创新 双重差分 区域异质性 政策效果 政府补贴 

分 类 号：F812.4[经济管理—财政学] F273.1