税收激励的环境治理效应——来自增值税转型改革的证据  

The Effect of Tax Incentives on Environmental Governance:Evidence Based on VAT Reform

作　　者：毛其淋[1] 王维高 Mao Qilin;Wang Weigao(School of Economics,Nankai University;School of Economics,Peking University)

机构地区：[1]南开大学经济学院 [2]北京大学经济学院

出　　处：《应用经济学评论》2024年第1期81-110,共30页THE APPLIED ECONOMICS REVIEW

基　　金：国家自然科学基金面上项目“贸易开放与我国制造业产能利用率:因果效应、机制及对策研究”(72073074);国家社会科学基金重点项目“构建更高层次开放型经济体系研究”(22AZD054);霍英东教育基金会高等院校青年教师基金项目“人力资本对中国企业创新与对外贸易转型升级的影响研究”(171075)的资助。

摘　　要：对于处在转型期的中国来说,制造业企业既是我国经济发展的中坚力量,也是污染排放的主要来源。本文以中国2009年在全国范围内推进的增值税改革作为准自然实验,采用倍差法系统地考察了税收激励政策的环境治理效应及作用机制。本文发现,税收激励显著降低了企业污染强度。进一步的机制检验表明,税收激励主要通过减排设备投资效应、技术进步效应和规模扩张效应促进企业减排。此外,本文通过引入企业异质性特征检验税收激励对企业污染强度的差异性影响,发现税收激励显著降低了外资、私营以及具有高融资依赖度的企业的污染强度。最后,本文还深入探讨了增值税转型与污染持续期的关系,发现税收激励降低了企业污染持续期。本文的研究不但有助于解释财税政策所引致的环境治理效应,还从动态和静态两个维度全面阐释了税收激励的绿色效应。For China in the transition period,manufacturing enterprises are not only the backbone of China's economic development,but also the main source of pollution emission.Taking China's nationwide VAT reform in 2009 as a quasi-natural experiment,this paper systematically examines the environmental governance effects and mechanisms of tax incentive policies by using the difference in difference method.This paper finds that tax incentives significantly reduce enterprise pollution intensity.Further mechanism test shows that tax incentives promote enterprise emission reduction mainly through emission reduction equipment investment effect,technological progress effect and scale expansion effect.In this paper,the heterogeneous characteristics of enterprises are introduced to test the differential effects of tax incentives on the pollution intensity of enterprises.It is found that tax incentives significantly reduce the pollution intensity of foreign capital,private enterprises and enterprises with high dependence on financing.Finally,the relationship between VAT transformation and pollution duration is further discussed,and it is found that tax incentives reduce the pollution duration of enterprises.This paper not only helps to explain the environmental governance effect caused by fiscal and tax policies,but also comprehensively explains the green effect of tax incentives from both dynamic and static dimensions.

关 键 词：税收激励 企业污染排放 环境治理 

分 类 号：X322[环境科学与工程—环境工程] F812.42[经济管理—财政学]