营改增对企业绿色创新的影响研究:税负效应与分工效应  

Research on the Impact of Replacing Business Tax with VAT on Green Innovation of Enterprises:Tax Burden Effect and Division of Labor Effect

作　　者：陈芋君 杨莹 柴建[1] 王姣艳 CHEN Yujun;YANG Ying;CHAI Jian;WANG Jiaoyan(School of Economics and Management,Xidian University,Xi'an 710126)

机构地区：[1]西安电子科技大学经济与管理学院,西安710126

出　　处：《系统科学与数学》2025年第1期93-110,共18页Journal of Systems Science and Mathematical Sciences

基　　金：国家自然科学基金资助项目(71874133);陕西省秦创原“科学家+工程师”队伍建设项目(2022KXJ-007);陕西高校青年创新团队(2020-68)资助课题。

摘　　要：“十四五”期间,绿色财税政策改革提出强化由增值税等激励型税收政策的调控引导作用.文章基于中国营改增税制改革的准自然实验,通过构建多时点双重差分模型,对1805家A股上市企业的面板数据进行分析,考察了税收政策激励对企业绿色创新的影响机理.研究发现,营改增显著提升了企业绿色创新,并主要体现在实质性创新上,而非策略性创新.作用机制研究表明,营改增通过分工效应与税负效应间接促进企业绿色创新;异质性研究表明,在非国有企业、制造业企业中,营改增对企业绿色创新的激励效果更为突出.文章是对现有税收政策改革与微观企业行为研究的重要补充,为后续通过财税政策改革推动绿色发展提供了重要依据.During the 14th Five Year Plan period,the reform of green fiscal and tax policies was proposed to strengthen the regulatory and guiding role of incentive tax policies,such as value-added tax.This paper is based on a quasi natural experiment of China's tax system reform from business tax to value-added tax.By constructing a multi-time point double difference model,we analyze panel data of 1805 A-share listed companies and examined the impact mechanism of tax policy incentives on the green innovation of enterprises.The research finds that the replacement of business tax with value-added tax significantly enhances green innovation in enterprises,mainly reflected in substantive innovation rather than strategic innovation.Research on the mechanism of action indicates that the reform from business tax to value-added tax indirectly promotes green innovation in enterprises through the effects of division of labor and the tax burden.Heterogeneity studies have shown that the incentive effect of replacing business tax with value-added tax on green innovation is more prominent in non-state-owned enterprises and manufacturing enterprises.This paper is an important supplement to the research on existing tax policy reform and micro-enterprise behavior,providing an important basis for promoting green development through financial and tax policy reform in the future.

关 键 词：营改增 绿色创新 分工效应 税负效应 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济] X322[环境科学与工程—环境工程] F812.42F273.1