环境保护税对重污染企业价值的影响研究  

Research on the Influence of Environmental Protection Tax on the Value of Heavily Polluting Enterprises

作　　者：张国政[1] 王千姿 朱佩逸 Zhang Guozheng;Wang Qianzi;Zhu Peiyi(Hunan Agricultural University,Changsha,Hunan 410125,China)

机构地区：[1]湖南农业大学,湖南长沙410125

出　　处：《绿色科技》2023年第13期7-11,共5页Journal of Green Science and Technology

基　　金：2019年湖南省教育厅重点项目(编号:19A2331);2022年湖南省研究生科研创新项目(编号:QL20220171)。

摘　　要：《中华人民共和国环境保护税法》于2018年1月1日开始施行,以“环保税”代替“排污费”,在税收制度上有了较大的变化。以2015~2020年沪深A股重污染企业的数据为研究对象,采用双重差分法分析了环境保护税对中国重污染业企业价值的影响。结果表明:环境保护税政策降低了企业价值,对大规模企业的企业价值的抑制程度要高于小规模企业。为此,文中拓展了环境保护税政策效应的研究视角,为提高企业结构转型升级、经济稳步增长提供参考。The Environmental Protection Tax Law of People's Republic of China,which came into effect on January 1,2018,has made great changes in China's tax system,changing the"sewage charge"into"environmental protection tax".This paper takes the data of heavily polluting A-share enterprises in Shanghai and Shenzhen from^(2)015 to 2020 as the research object,and analyzes the impact of environmental protection tax on the value of heavily polluting enterprises in China by using the double difference method.The results show that the environmental protection tax policy reduces the enterprise value,and inhibits the enterprise value of large-scale enterprises more than small-scale enterprises.This paper attempts to expand the research perspective of the policy effect of environmental protection tax and provide a reference for improving the transformation and upgrading of enterprise structure and steady economic growth.

关 键 词：环境保护税 企业价值 重污染企业 

分 类 号：F812.42[经济管理—财政学]