增负还是减负:环境保护税与企业税收负担  

Increasing Burden or Reducing Burden:Environmental Protection Tax and Enterprise Tax Burden

作　　者：黄纪强 祁毓[1] HUANG Jiqiang;QI Yu(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《华东经济管理》2024年第4期83-92,共10页East China Economic Management

基　　金：国家自然科学基金面上项目“促进绿色转型的财政激励机制设计:央地关系和政企关系联动视角”(72173136);中南财经政法大学中央高校基本业务费博士研究生科研创新项目“环境‘费改税’与企业高质量发展”(202210408)。

摘　　要：文章采用2015—2022年上市公司面板数据,构建三重差分模型探讨环境保护税对重污染企业税收负担的影响。研究发现:环境保护税对重污染企业减负具有积极作用,推动企业致力于绿色研发创新和向下盈余管理来降低税收负担。环境保护税显著降低了非国有企业以及地方环保监管严、税收征管强地区重污染企业的税收负担。据此,提出积极落实《环境保护税法》、优化环境保护税污染排放的税收减免和优惠政策、制定差别化征收的环境保护税税率等政策建议。The article adopts the panel data of listed enterprises from 2015 to 2022 and constructs a difference-indifference-in-differences model to explore the impact of environmental protection tax on the tax burden of heavy pollut⁃ing enterprises.The study finds that the environmental protection tax has a positive effect on the tax burden reduction of heavy polluting enterprises,which promotes enterprises to commit to green R&D and innovation and carry out downward surplus management to reduce the tax burden of enterprises.The environmental protection tax significantly reduces the tax burden of heavy polluting enterprises in non-state-owned enterprises,areas of strict local environmental supervision and tax administration.Based on this,we propose to implement"Environmental Protection Tax Law",optimize tax reduc⁃tions and incentives for pollution emissions under the environmental protection tax,and simultaneously formulate differen⁃tial environmental protection tax rates as policy recommendations.

关 键 词：环境保护税 税收负担 绿色创新 前端污染管控 末端污染治理 盈余管理 

分 类 号：F275.4[经济管理—企业管理] F812.42[经济管理—国民经济] X196[环境科学与工程—环境科学]