减轻税负和环境监管对重污染企业环保投资的影响研究  

Research on the Impact of Tax Reduction and Environmental Regulation on Environmental Protection Investment in Heavily Polluting Enterprises

作　　者：谢东明 张文军[2] XIE Dongming;ZHANG Wenjun(College of Accounting,Tianjin University of Finance and Economics,Tianjin 300222,China;Financial Department,China Development Bank Tianjin Branch,Tianjin 300061,China)

机构地区：[1]天津财经大学会计学院,天津300222 [2]国家开发银行天津市分行财会处,天津300061

出　　处：《贵州财经大学学报》2023年第4期72-81,共10页Journal of Guizhou University of Finance and Economics

摘　　要：以我国2011~2019年120个主要城市的上市A股重污染企业为研究对象,实证检验了国家减轻企业税负和实施严格环境监管对企业环保投资的影响。研究表明:国家减轻重污染企业税负能够促进企业环保投资的增加,对企业实施严格的环境监管可进一步强化税负减轻对环保投资的促进作用。进一步研究发现,相比较于东部地区,环境监管的这种强化效应在中西部地区更为显著,这说明,针对我国中西部地区长期存在的重污染企业环保投资不足问题,具有激励功能的减轻税负政策和具有监督功能的环境监管机制能够从宏观层面发挥联合缓解作用。Taking the listed A-share heavily polluting enterprises in 120 major cities in China from 2011 to 2019 as the research object,this paper empirically tests the impact of reducing corporate tax burden and implementing strict environmental supervision on environmental protection investment of enterprises.The study shows that the reduction of tax burden can promote the increase of environmental protection investment,and the strict environmental supervision can further strengthen the promotion of environmental protection investment.The further study shows that the strengthening effect of environmental regulation is pronounced more in the Midwest than that in the eastern regions.Moreover,it suggests that in response to the long-standing problem of insufficient investment in environmental protection in heavily polluting enterprises in the Midwest,tax reduction policy with incentive function and environmental supervision mechanism with supervision function can play a joint mitigation role from the macro level.

关 键 词：减轻税负 环境监管 环保投资 强化效应 成本收益 

分 类 号：F812.42[经济管理—财政学] X321[环境科学与工程—环境工程]