中国环境保护税改革与重污染企业数字化转型——基于《环境保护税法》实施的准自然实验  

Reform of China's Environmental Protection Tax and Digital Transformation of Heavily Polluting Enterprises--Based on the Quasi-Natural Experiment of the Implementation of the Environmental Protection Tax Law

作　　者：张嫄[1] ZHANG Yuan(Shenzhen Institute of Information Technology,Shenzhen 518172,China)

机构地区：[1]深圳信息职业技术学院,广东深圳518172

出　　处：《税务与经济》2023年第6期38-45,共8页Taxation and Economy

基　　金：教育部人文社会科学研究青年基金项目(21YJC790013);广东省哲学社会科学规划2023年度学科共建项目(GD23XYJ89)。

摘　　要：由于企业数字化转型在提升经济绩效的同时也能够提高环境绩效,近年来我国环境规制政策也开始注重引导和支持企业、尤其是重污染企业通过数字化手段转变生产经营方式,减少资源消耗和污染排放。环境保护税改革对于重污染企业的数字化转型存在显著的抑制作用,这种抑制作用不存在明显的所有制异质性,但存在显著的企业规模异质性,环境保护税改革对小企业数字化转型的抑制作用更加明显。环境保护税改革虽然显著提升了重污染企业的数字化成果,但对数字化应用、战略引领、技术驱动、组织赋能、环境支撑等数字化转型关键要素均存在明显的抑制作用。Since digital transformation of enterprises can not only improve economic performance but also environmental performance,in recent years,China's environmental regulation policies have begun to focus on guiding and supporting enterprises,especially heavy polluting enterprises,to transform their production and operation mode through digital means,in order to reduce resource consumption and pollution emissions.The environmental protection tax reform has a significant inhibitory effect on the digital transformation of heavy polluting enterprises.There is no obvious heterogeneity of ownership in this inhibitory effect,but there is significant heterogeneity of enterprise size,and the inhibiting effect of environmental protection tax reform on the digital transformation of small enterprises is more obvious.Although the environmental protection tax reform has significantly improved the digital achievements of heavy polluting enterprises,it has a significant inhibitory effect on the key elements of digital transformation such as digital application,strategic leadership,technology driving,organizational empowerment,and environmental support.

关 键 词：环境保护税 数字化转型 重污染企业 准自然实验 

分 类 号：F812.42[经济管理—财政学]