开征水资源税提高企业全要素生产率了吗?——来自A股制造业企业的证据  

Has the Implementation of Water Resource Tax Improved Enterprises' Total-Factor Productivity?——Evidence from A-Share Manufacturing Companies

作　　者：李永海 贾致博 LI Yong-hai;JIA Zhi-bo(Lanzhou University of Finance and Economics,Lanzhou,Gansu 730020)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《怀化学院学报》2024年第4期90-98,共9页Journal of Huaihua University

基　　金：国家社会科学基金项目“减税降费背景下地区税收流失规模测度与合作治理研究”(20BJY230)。

摘　　要：开征水资源税试点是近年来我国税制改革的重要内容之一,也是完善绿色财税体制的重要环节。在积极推进经济社会绿色发展的同时,如何保证企业全要素生产率的持续增长,成为我国绿色经济发展面临的新挑战。基于2016年开始逐步推行水资源税改革试点政策的准自然实验,采用2014—2020年A股制造业企业的面板数据,使用双重差分法实证检验了水资源税试点改革与企业全要素生产率之间的关系。研究发现,水资源税改革对制造业企业的全要素生产率存在显著的促进作用,水资源税主要通过提升企业技术创新水平和改善企业资本配置效率两个渠道影响企业全要素生产率,且该政策效果在不同地区与制造业细分行业的企业之间存在异质性。本研究为继续扩大水资源税改革试点范围,促进制造业高质量发展提供了有益参考。The pilot levy of water resources tax is one of the important contents of China's tax system reform in recent years,and it is also an important link in improving the green fiscal and taxation system.While actively promoting green economic and social development,how to ensure the sustained growth of total-factor productivity of enterprises has become a new challenge facing the development of China's green economy.Based on the quasi-natural experiment of gradually implementing the pilot policy of water resource tax reform in 2016,this paper uses panel data of A-share manufacturing enterprises from 2014 to 2020,and uses the double difference method to empirically test the relationship between the pilot reform of water resource tax and enterprises' total-factor productivity.The study finds that the water resources tax reform has a significant promotional effect on the total-factor productivity of manufacturing enterprises.The water resources tax mainly affects the total-factor productivity of enterprises through two channels:improving the level of technological innovation of enterprises and improving the efficiency of enterprises' capital allocation.Moreover,the effect of this policy is heterogeneous among enterprises in different regions and manufacturing sub-sectors.The research in this paper provides empirical evidence for continuing to expand the scope of water resource tax reform pilot projects and for promoting high-quality development of the manufacturing industry.

关 键 词：水资源税 企业全要素生产率 资本配置效率 绿色财税政策 

分 类 号：F812.42[经济管理—财政学]