以税扩绿:绿色税收促进制造业绿色化转型了吗?  

Expanding Green with Taxation: Does Green Taxation Promote the Green Transformation of Manufacturing Industry?

作　　者：陈旭东 鹿洪源 郭权 CHEN Xudong;LU Hongyuan;GUO Quan(School of Public Finance and Administration,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]天津财经大学财税与公共管理学院,天津300222

出　　处：《经济与管理评论》2024年第4期72-85,共14页Review of Economy and Management

基　　金：国家税务总局2023年度税收科研课题“‘双碳’目标下我国绿色税收体系的构建和实现路径”(2023YB34)。

摘　　要：绿色化转型是新时期制造业高质量发展的必然要求。基于2012-2021年我国省级面板数据,实证检验了绿色税收对制造业绿色全要素生产率的影响效应及作用机制。结果表明:绿色税收显著提升了制造业绿色全要素生产率,绿色创新能力与制造业结构合理化在其中发挥中介效应;在促进制造业绿色化转型方面,绿色金融与绿色税收存在部分替代关系,而绿色支出与绿色税收是相辅相成的;税收负担与财政压力在绿色税收对制造业绿色全要素生产率的正向影响中发挥了门限效应,税收负担过重、财政压力过高或者财政压力过低都会削弱绿色税收的促进效应。研究结论对完善绿色税收政策,促进制造业绿色化转型和高质量发展具有重要参考意义。Green transformation is inevitable requirement for the high-quality development of the manufacturing industry in the New Era.Based on panel data from 30 provinces and cities in China from 2012 to 2021,this paper empirically examines the impact of green taxes on green total factor productivity in the manufacturing industry and its impact mechanism.The research results show that green taxation significantly enhances the green total factor productivity of the manufacturing industry,and green innovation capacity and rationalization of manufacturing industry structure play an intermediary role.In terms of promoting green transformation of the manufacturing industry,there is a partial substitution relationship between green finance and green tax,and green expenditure and green tax complement each other.Tax burden and fiscal pressure exhibit threshold effects in the positive impact of green taxation on the green total factor productivity of the manufacturing industry,with excessive tax burden or high/low fiscal pressure weakening the promoting effect of green taxation.The research conclusion has important reference significance for improving green tax policies,promoting the green transformation and high-quality development of the manufacturing industry.

关 键 词：绿色税收 制造业绿色化转型 绿色全要素生产率 门限效应 政策协同 

分 类 号：F812.4[经济管理—财政学]