提高排污费能促进企业创新吗?——兼论对我国环保税开征的启示  

Will Higher Sewage Charges Promote Enterprise Innovation?——With Implications for the Environmental Protection Tax in China

作　　者：牛美晨 刘晔 Niu Meichen;Liu Ye

机构地区：[1]厦门大学经济学院 [2]浙江省发展规划研究院

出　　处：《统计研究》2021年第7期87-99,共13页Statistical Research

基　　金：国家社会科学基金重大项目“基本公共服务均等化建设中的地方财政体制改革研究”(18ZDA096);国家社会科学基金项目“不同市场结构下我国环境税效应研究”(13BJY149)。

摘　　要：考虑到我国2018年首征的环保税是由原排污费采取"税负平移"方式改制而成,本文以国发[2007]15号文颁布实施后各省级政府陆续调整二氧化硫(SO2)排污费标准为准实验;以2005-2014年深沪股市重污染行业的上市公司为研究样本;采用双重差分方法(DID)研究了SO2排污费标准提高带来的企业创新效应,并以此探讨对环保税政策的相关启示。研究发现:排污费征收标准的提高总体上抑制了企业创新,然而当环保税税额提高到一定程度,环保税征收可促进企业进行技术创新。由此对我国环保税改革的启示在于,需进一步提高我国现行环保税税率并出台相应的配套政策。本文主要创新点在于通过外生政策冲击并采用DID模型,相对有效处理了环境规制强度与企业创新之间的内生性问题,研究结论对由原排污费改制而来的我国环保税的进一步完善具有相应的政策指导意义。Considering that the first environmental protection tax levied in China in 2018 was restructured from original discharge fees,we take the adjustment of the SO2 pollutant discharge fee standard in all provincial governments after the promulgation of the document Guofa 2007(15)as a"quasi-natural experiment",and take the listed companies in the heavily polluting industries in Shenzhen and Shanghai stock markets from 2005 to2014 as the research sample.We use the DID method to study the enterprise innovation effect of the increase of SO2 discharge fee standard and based on it discuss the related implications for environmental tax policy.The results show that the improvement of the standard of pollutant discharge fee,in general,suppressed the technological innovation of enterprises.However,when the amount of environmental protection tax is increased to a certain level,the collection of environmental protection tax can promote technological innovation of enterprises.The enlightenment to China’s environmental protection tax reform lies in the need to further improve the current environmental protection tax rate and introduce the corresponding supporting policies.This paper effectively treats the endogenous problem between environmental regulation intensity and enterprise innovation through exogenous policy impact and DID model.The research conclusion is of policy guidance for the further improvement of China’s environmental protection tax,which is restructured from the original pollutant discharge fee.

关 键 词：排污费 企业创新 波特假说 环保税 

分 类 号：F222[经济管理—国民经济]