摘要
环境保护费改税的政策效应日益受到学界的重视。基于2008—2017年中国30个省份动态面板数据,利用系统广义矩估计方法,检验环境规制趋紧的政策效应。实证结果显示:第一,环境规制趋紧通过增加研发投入、改进生产技术等渠道,对经济发展产生正向推动作用;第二,研发投入短期会增加企业成本,挤占生产要素投入,抑制经济发展,但长期能提高环保技术水平,减少税收成本,提高生产效率,促进经济发展;第三,随着环境规制的加强,经济主体不断增加研发投入,对地区经济增长产生累加效应,促进地区经济均衡发展。鉴于短期内环境保护费改税增加了企业成本,政府可以在政策层面设计一套补偿机制,激励企业增加研发投入,使企业更快适应环境规制强度;在操作面上,政府应该考虑东、中、西部地区差异,制定差异化的环境规制策略,避免走东部地区“先污染、后治理”的老路,实现经济均衡发展。
The policy effects of the environmental protection fee reform have been increasingly valued by the academic community.Based on China's 30 provincial dynamic panel data from 2008 to 2017,this paper uses the system generalized moment estimation method to test the policy effects of the tightening environmental regulations.Empirical results show that:first,the tightening environmental regulations have positively promoted the economic development by increasing R&D investment and improving production technology.Second,R&D investment increases enterprises'costs in the short term,squeezes investment in production factors and curbs the economic development.However,in the long run,it improves the environmental protection technology,reduces tax costs,increases production efficiency and promotes the economic development.Third,with the strengthening of the environmental regulations,economic entities continue to increase R&D investment,which has an additive effect on the regional economic growth,thereby promoting the balanced regional economic development.The policy implications of the study are:in view of the fact that the implementation of the environmental protection fee reform increases the costs of enterprises in the short term,the government can design a compensation mechanism at the policy level to encourage enterprises to invest in R&D,so that enterprises can adapt to the intensity of environmental regulations more quickly;at the operational level,the government should consider the regional differences among the eastern,central and western regions and formulate differentiated environmental regulation strategies,avoiding the old path of“pollution first,governance later”in the eastern region and achieving the balanced economic development.
作者
李启平
陈丽楠
Li Qiping;Chen Linan
出处
《常州大学学报（社会科学版）》
2020年第3期37-46,共10页
Journal of Changzhou University:Social Science Edition
基金
江苏省哲学社会科学基金一般项目“环保税对江苏制造业高质量发展的传导机制及政策评估研究”(18EYB001)
江苏省哲学社会科学基金重点项目“江苏中小微企业发展金融支持政策研究”(16EYA004)
常州大学引进人才科研启动项目“税制结构性改革促进国家治理效率的作用机理及对策研究”(ZMF17020109)。
关键词
环境规制
环保税
研发投入
经济均衡发展
系统GMM
environmental regulations
environmental protection tax
R&D investment
balanced economic development
system GMM
作者简介
李启平,经济学博士,常州大学商学院教授、硕士研究生导师;陈丽楠,常州大学硕士研究生。
