环境规制与重污染企业税收规避  

Environmental Regulation and Tax Avoidance of Heavy Polluting Enterprises

作　　者：马亚红 杨肃昌[1] MA Yahong;YANG Suchang(School of Economics,Lanzhou University,Lanzhou 730000,China;School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州大学经济学院,甘肃兰州730000 [2]兰州财经大学会计学院,甘肃兰州730020

出　　处：《经济经纬》2022年第3期150-160,共11页Economic Survey

基　　金：国家社会科学基金项目(20BGL130);甘肃省高等学校科研项目(2020B-147)。

摘　　要：政府环境规制对企业经营及财务行为产生影响,增加企业的生产成本和转型升级压力,使企业因经营业绩恶化或转型失败陷入困境,所以在强规制背景下企业通过税收规避降低成本和抵御风险的需求增加。基于2015年新《环境保护法》实施的制度背景,以我国A股上市企业为研究样本,采用双重差分法研究环境规制对重污染企业税收规避程度的影响。实证检验表明:政府环境规制提高了重污染企业税收规避程度,小规模企业和盈利能力强的企业更倾向于通过税收规避抵消环境规制的影响;环境规制对企业避税程度的影响仅在资源密集型行业显著,在技术和资本密集型行业不显著;环境规制对企业避税程度的影响仅在东部地区及法治环境较好区域显著,在中西部地区及法治环境较差区域不显著。Government environmental regulation will have an impact on the operation and financial behavior of enterprises. Environmental regulation increases the production costs and the pressure of transformation and upgrading of enterprises, and may also make enterprises get into trouble due to the deterioration of business performance or the failure of transformation. Therefore, in the context of strong regulation, enterprises need to reduce costs and resist risks through tax evasion. Under the institutional background of the implementation of the new Environmental Protection Law in 2015 this paper, taking China’s A-share listed enterprises as the research samples, uses the double difference method to study the impact of environmental regulation on the degree of tax evasion of heavily polluting enterprises. Empirical test finds that government environmental regulation significantly expands the degree of tax evasion of heavily polluting enterprises. After changing the measurement method of tax avoidance and using PSM-DID for robustness test, the conclusion remains unchanged. The results of further study are as follows. Small-scale enterprises and highly profitable enterprises are more likely to offset the negative impact of environmental regulation through tax evasion. The impact of environmental regulation on the degree of tax avoidance is significant only in resource-intensive industries, but not in technology-and capital-intensive industries. And the impact of environmental regulation on the degree of corporate tax avoidance is only significant in the eastern region and areas with better legal environment, but not significant in the central and western regions and areas with poor legal environment.

关 键 词：环境规制 环境保护法 税收规避 重污染企业 资本密集型行业 

分 类 号：F830.9[经济管理—金融学]