摘要
探究了环境保护税对制造业新质生产力的影响,构建双重差分(DID)模型,以2013—2021年1916家中国A股制造业上市公司为研究样本,考察了以“环保费改税”为标志的环境保护税政策的微观经济效应。研究发现:环境保护税开征后,税负提标省份企业的新质生产力水平相较于税负平移省份企业有明显提升。异质性分析发现:在重污染和具有高竞争能力的制造业行业中,以及在资产密集型和大规模制造业企业中,环境保护税政策对企业新质生产力的促进作用更加明显。机制分析表明:环境保护税政策可以通过影响企业资源配置与创新,影响企业新质生产力水平。环保税政策仍需我国相关部门不断完善与持续推进,在合理稳步提升地区税率的同时兼顾企业个体差异,以此促进制造业新质生产力水平提高,实现绿色发展。
This paper investigates the impact of environmental protection tax on the new quality productivity of manufacturing industry.By constructing a double-difference(DID)model,1936 Chinese A-share listed companies in the manufacturing industry from 2013 to 2021 are taken as the research sample to investigate the microeconomic effects of the environmental protection tax policy marked by"environmental protection fee to tax".The study finds that,after the environmental protection tax is introduced,the new quality productivity level of enterprises in the provinces where the tax burden is raised is significantly higher than that of enterprises in the provinces where the tax burden is levelled off.Heterogeneity analysis reveals that,the environmental protection tax policy promotes the new productivity of enterprises more obviously in the manufacturing industries with heavy pollution and high competitiveness,as well as in the asset-intensive and large-scale manufacturing enterprises.Mechanism analyses show that,environmental protection tax policy can affect the level of mind productivity of enterprises by influencing their resource allocation and innovation.The environmental protection tax policy still needs to be improved and continuously promoted by the relevant departments of China,and the individual differences of enterprises should be taken into account while the regional tax rate is reasonably and steadily increased,so as to promote the level of new productivity of the manufacturing industry and realize green development.
作者
方国昌
宋畅
FANG Guochang;SONG Chang(School of Public Finance and Taxation,Nanjing University of Finance and Economics,Nanjing 210023,China;School of Applied Mathematics,Nanjing University of Finance and Economics,Nanjing 210023,China)
出处
《煤炭经济研究》
2024年第7期35-44,共10页
Coal Economic Research
基金
国家自然科学基金资助项目(72274092)
国家社会科学基金重大项目(22&ZD136)
江苏省碳达峰碳中和重大科技示范项目(BE2022612-4)
关键词
制造业企业
环境保护税
环保费改税
新质生产力
manufacturing enterprises
environmental protection tax
environmental protection fee to tax
new quality productivity
作者简介
方国昌(1979—),男,山东德州人,教授,博士,硕士生导师,《煤炭经济研究》青年编委,主要从事能源经济、能源系统工程研究。E-mail:fgchang79@163.com
