税制绿色化与制造业企业绿色创新——基于《环境保护税法》的准自然实验  

Green Taxation System and Green Innovation of Manufacturing Enterprises:A Quasi Natural Experiment Based on the Environmental Protection Tax Law

作　　者：杨仁发[1] 薛颢珺 RENFA YANG;HAOJUN XUE(Anhui University)

机构地区：[1]安徽大学经济学院 [2]安徽大学

出　　处：《产业经济评论》2024年第5期149-164,共16页Review of Industrial Economics

基　　金：国家社会科学基金后期资助一般项目“中国数字经济与制造业深度融合研究”(批准号:21FJYB045)的阶段性成果。

摘　　要：本文以《环境保护税法》的实施为准自然实验,考察了税制绿色化对制造业企业绿色创新的影响及其作用机制。研究发现,《环境保护税法》实施不仅促进了制造业企业绿色创新数量的提升,也提高了制造业企业的绿色创新质量。异质性分析发现,税制绿色化对非国有、中小规模和传统制造业企业的绿色创新促进作用更为显著。影响机制分析表明,税制绿色化将通过提高企业排污成本、增强地方政府监管动力、提高企业管理者绿色认知等三条作用渠道促进企业绿色创新。本文的研究有利于合理评估环境保护税法的政策效应,研究结论对于进一步推进制造业绿色创新发展提供了决策参考。Using the implementation of the Environmental Protection Tax Law as a quasi-natural experiment,this paper examines the impact and mechanism of the implementation of the Environmental Protection Tax Law on green innovation in the manufacturing industry.The research findings indicate that the implementation of the Environmental Protection Tax Law not only promotes an increase in the quantity of green innovation in manufacturing enterprises,but also improves the quality of green innovation.Heterogeneity analysis reveals that the greening of the tax system has a more significant effect on nonstate-owned,small and medium-sized,and traditional manufacturing enterprises in promoting green innovation.The analysis of the mechanism shows that the greening of the tax system enhances green innovation in enterprises through increasing pollution costs for companies,strengthening local government regulatory incentives,and improving green awareness among company managers.This research contributes to a rational assessment of the policy effects of the Environmental Protection Tax Law and provides decision-making references for further promoting the development of green innovation in the manufacturing industry.

关 键 词：制造业企业 税制绿色化 排污费 《环境保护税法》 绿色创新 

分 类 号：F812.42[经济管理—财政学] F425[环境科学与工程—环境科学] F273.1X196X322