环境税对制造业高质量发展驱动效应研究——基于企业技术创新视域下的分析  

Research on the Driving Effect of Environmental Tax on High Quality Development of Manufacturing Industry——Analysis based on the perspective of enterprise technological innovation

作　　者：李晓红[1] 刘莉莉 LI Xiaohong;LIU Lili

机构地区：[1]内蒙古工业大学

出　　处：《价格理论与实践》2024年第4期200-204,227,共6页Price:Theory & Practice

摘　　要：实现环境保护和高质量发展“双赢”已成为当下全面建设社会主义现代化国家的首要任务。本文在系统梳理环境税与企业高质量发展相关理论的基础上,选取2014-2022年深沪A股上市制造业企业面板数据,通过基准回归模型和中介效应检验模型模拟分析实施环境税对企业高质量发展的直接效应及其作用机制。结果表明:环境税在推动制造业企业高质量发展的过程中具有显著的促进作用,且生产技术创新的增量提质以及绿色技术创新在此过程中发挥中介作用。进一步异质性分析表明:环境税对大型制造业企业的驱动作用更显著,而生产技术创新和绿色技术创新的中介效应在东部地区企业中更显著。为此,建议加大环境税税收政策优惠力度,促进企业与政府的协同合作,激发技术创新的中介作用,缩小“技术鸿沟”,科学精细化税收规定,做到“约束”与“激励”相结合。Achieving a win-win situation for environmental protection and high-quality development has become the primary task in the current comprehensive construction of a modern socialist country.On the basis of systematically sorting out the relevant theories of environmental tax and enterprise high-quality development,this paper selects the panel data of A-share listed manufacturing enterprises in Shenzhen and Shanghai from 2014 to 2022,and analyzes the direct effect and mechanism of environmental tax implementation on enterprise high-quality development through the benchmark regression model and mediating effect test model.The results indicate that environmental tax plays a significant role in the process of driving high-quality development of manufacturing enterprises,and the incremental quality improvement of production technology innovation and green technological innovation play an intermediary role in this process.Further heterogeneity analysis shows that the driving effect of environmental tax on large-scale manufacturing enterprises is more significant,while the mediating effect of production technology innovation and green technological innovation is more significant in enterprises in the eastern region.Therefore,it is suggested to strengthen the preferential tax policy of environmental tax,promote the cooperation between enterprises and the government,stimulate the intermediary role of technological innovation,narrow the“technology gap,”make scientific and refined tax regulations,and achieve the combination of“constraint”and“incentive.”

关 键 词：环境税 企业高质量发展 生产技术创新 绿色技术创新 

分 类 号：F425[经济管理—产业经济] F273.1[环境科学与工程—环境科学] F812.42X196