中国环境保护税法对企业劳动雇佣的影响  

Impact of China’s Environmental Protection Tax Law on corporate employment

作　　者：赵振智[1] 程振 吴飞 吕德胜 ZHAO Zhenzhi;CHENG Zhen;WU Fei;LYU Desheng(School of Economics and Management,China University of Petroleum(East China),Qingdao Shandong 266580,China;Law School,Fudan University,Shanghai 200438,China;School of Economics and Management,Northwest University,Xi’an Shaanxi 710127,China)

机构地区：[1]中国石油大学(华东)经济管理学院,山东青岛266580 [2]复旦大学法学院,上海200438 [3]西北大学经济管理学院,陕西西安710127

出　　处：《中国人口·资源与环境》2023年第1期61-73,共13页China Population,Resources and Environment

基　　金：国家社会科学基金项目“黄河流域制造业双重价值链高质量嵌入研究”(批准号:20BJY090);教育部哲学社会科学研究重大课题攻关项目“国家治理体系和治理能力现代化中的法治与德治研究”(批准号:17JZD005);教育部人文社科研究规划基金项目“基于‘一带一路’的中国制造业全球价值网络化系统演进研究”(批准号:18XJAGJW001);中央高校基本科研业务费专项资金资助项目“能源企业绿色投融资机制研究”(批准号:19CX04034B)。

摘　　要：环境保护税改革是中国构建现代环境治理体系的重要战略举措,环境保护税法作为环境经济政策的2.0版及独立型环境税税种,其是否会产生促进企业劳动雇佣的蓝色红利有待证实。以环境保护税法的施行为准自然实验,采用双重差分法检验环境保护税法对企业劳动雇佣的影响及作用机理,研究结果表明:①环境保护税法促进了企业劳动雇佣增加,相比于不在环保税税额标准提高地区的企业,位于环保税税额标准提高地区的企业就业平均上升约7.6%,经过平行趋势检验、安慰剂检验、PSM-DID、采用Change模型等系列稳健性检验后,基准回归的结论不变。②机制分析表明,环境保护税法主要通过绿色管理创新效应、决策制约效应与预防性环保投资效应促进企业劳动雇佣增加,通过治理性环保投资效应促进企业劳动雇佣增加的机制未得到验证。③环境保护税法促进企业劳动雇佣增加的结果具有条件异质性,营商环境的改善与数字金融发展水平的提升能够正向调节环境保护税法对企业劳动雇佣的影响。另外,环境保护税法对具有不同特征企业的劳动雇佣影响存在差异性,企业数字化转型程度低和成本转嫁能力强的企业更容易受到环境保护税法的影响。④就业结构分解分析发现,环境保护税法提高了企业高学历人员占比和高技能人员占比。⑤经济后果表明,环境保护税法通过促进企业劳动雇佣增加降低了企业经营风险与破产风险,提升了企业ESG绩效水平。该研究结论的政策含义在于,应持续优化与完善环境保护税制度,加快绿色税制推动企业绿色高质量发展变革的步伐,提升企业绿色管理创新水平,注重企业投资经营质效,关注前瞻性环保投资,优化营商环境、推动数字金融发展并与环境保护税法产生有利于企业获取“双重红利”的共振效应,形成促进生态文明建设与实现更The reform of the environmental protection tax is an important strategic measure for China to build a modern environmental governance system.It remains to be confirmed if China’s Environmental Protection Tax Law,an independent type of environmental tax regarded as the 2.0 version of the environmental economic policy,will produce a‘blue dividend’to promote corporate employment.Based on the quasi-natural experiment of the implementation of the Environmental Protection Tax Law,the difference-in-differences method was used to examine the impact and mechanism of the law on corporate employment.The results showed that:①The Environmental Protection Tax Law could promote corporate employment.Compared with the enterprises in the areas where the environmental protection tax standard was not increased,the average employment rate of enterprises in the areas where such a standard was increased rose about 7.6%.After a series of robustness tests such as the parallel trend test,placebo test,PSM-DID,and the Change model,the conclusion of benchmark regression remained unchanged.②The mechanism analysis showed that the Environmental Protection Tax Law mainly promoted corporate employment through the green management innovation effect,the decision-making restriction effect,and the preventive environmental protection investment effect,while the mechanism of promoting corporate employment through the governance environmental protection investment effect was verified.③The result of the Environmental Protection Tax Law promoting corporate employment was conditional heterogeneity.The improvement of the business environment and the improvement of digital fi⁃nance development could positively adjust the impact of the Environmental Protection Tax Law on corporate employment.In addition,the impact of the Environmental Protection Tax Law on corporate employment with different characteristics was different.Enterprises with a low degree of digital transformation and a strong ability to pass on costs were more vulnerable to the impa

关 键 词：环境保护税法 企业劳动雇佣 企业绿色管理创新 数字金融发展 

分 类 号：F812.42[经济管理—财政学]