财税支持对高碳制造业企业绿色技术创新的影响——基于数字化转型的调节效应  

The Impact of Fiscal and Tax Support on Green Technology Innovation in High-Carbon Manufacturing Enterprises:Based on the Moderating Effect of Digital Transformation

作　　者：朱青[1] 胡振霞 ZHU Qing;HU Zhenxia(School of Economics and Management,East China University of Technology,Nanchang 330013,China)

机构地区：[1]东华理工大学经济与管理学院,江西南昌330013

出　　处：《东华理工大学学报(社会科学版)》2024年第6期578-592,共15页Journal of East China University of Technology(Social Science)

基　　金：江西省社会科学基金项目“‘双碳’目标下党组织嵌入对制造业绿色技术创新的影响研究”(23YJ48D)。

摘　　要：“双碳”目标背景下,绿色技术创新成为制造业低碳转型的重要驱动力。以中国2013—2022年沪深A股高碳制造业上市公司为研究样本,将财政补贴和税收优惠两种典型的财税支持方式作为切入点,运用双向固定效应模型实证检验财政补贴和税收优惠对绿色技术创新的影响,并构建调节效应模型检验数字化转型的调节作用。研究发现,财政补贴和税收优惠均能促进高碳制造业企业绿色技术创新,且数字化转型在这一过程中发挥了显著的调节作用。进一步分析发现,与东部地区相比,财政补贴和税收优惠对绿色技术创新的促进作用在中西部地区更显著;与中小企业相比,财政补贴和税收优惠对大企业绿色技术创新的促进作用更强;财政补贴和税收优惠皆可通过提高企业研发投入促进绿色技术创新,但财政补贴对绿色技术创新质量的激励作用比税收优惠更强。因此,政府应加大财税支持力度、实行差异化财税支持方式、建立健全财税支持政策效果监管和评估机制,企业应不断提升数字化转型水平。Under the context of the "dual carbon" goal,green technology innovation has become an important driving force for the low-carbon transformation of manufacturing industry.Taking China's Shanghai and Shenzhen A-share high-carbon manufacturing companies from 2013 to 2022 as research samples,this paper takes two typical fiscal and tax support methods,fiscal subsidies and tax incentives,as the starting point to empirically test the impact of fiscal subsidies and tax incentives on green technology innovation by using a two-way fixed effect model,and constructs a regulatory effect model to test the regulatory role of digital transformation.The study finds that both financial subsidies and tax incentives can promote green technology innovation in high-carbon manufacturing enterprises,and digital transformation plays a significant moderating role in this process.Further analysis shows that,compared with the eastern region,fiscal subsidies and tax incentives have a more significant role in promoting green technology innovation in the central and western regions;compared with small and medium-sized enterprises,fiscal subsidies and tax incentives have a stronger role in promoting green technology innovation in large enterprises.Both of them can promote green technology innovation by increasing enterprise R&D investment,but fiscal subsidies have a stronger incentive effect on the quality of green technology innovation than tax incentives.Therefore,the governments should strengthen the intensity of fiscal and tax support,implement differentiated fiscal and tax support ways and establish a sound effect supervision and evaluation mechanism of fiscal and tax support policies.Enterprises should continuously improve the level of digital transformation.

关 键 词：财政补贴 税收优惠 绿色技术创新 数字化转型 

分 类 号：F821[经济管理—财政学] F424.1