摘要
依托中国工业企业数据库、中国海关数据库、中国工业企业污染数据库,本文计算了2000—2010年中国企业层面的碳排放强度,采用倍差法检验了“两高一资”产品出口退税调整政策对企业碳排放强度的影响以及可能的作用机理。研究结果表明:“两高一资”产品出口退税调整政策能够显著降低企业的碳排放强度,能源利用效率提升、出口产品结构清洁化是该政策发挥作用的主要渠道。此外,该政策能更明显地降低大规模企业、技术密集型企业的碳排放强度。本文的研究丰富了对企业层面环境问题的考察,是对企业碳减排驱动因素的补充,也是对出口退税政策环境影响研究在企业层面的有效拓展。
Based on the Chinese industrial enterprise database,China Customs data and the Chi-nese industrial enterprise pollution database,this paper calculates the carbon emission intensity of Chinese enterprises from 2000 to 2010,and uses DID method to examine the effect of export tax re-bate(ETR)policy reform on carbon emission intensity of enterprises and its possible mechanism.The conclusions show that:The ETR policy reform of high-energy,high-pollution and resource-based(HHR)products can significantly reduce the carbon emission intensity of enterprises.The improvement of energy efficiency and the cleaning of export structure are the main channels of the policy to play its role.In addition,this policy can more significantly reduce the carbon emission in-tensity of large-scale enterprises and technology-intensive enterprises.The research in this article enriches the investigation of environmental issues at the enterprise level,supplements the driving factors of carbon emissions reduction for enterprises,and effectively expands the research on the environmental impact of ETR policy at the enterprise level.
作者
佟家栋
冯祥玉
赵思佳
TONG Jia-dong;FENG Xiang-yu;ZHAO Si-jia(School of Economics,Nankai University,Tianjin 300071,China)
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2023年第11期3-14,共12页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
国家社会科学基金重大项目(20ZDA052)。
关键词
出口退税
碳排放强度
能源利用效率
出口产品结构
export tax rebate
carbon emission intensity
energy efficiency
export structure
作者简介
佟家栋,男,南开大学经济学院教授,博士,博士生导师,主要从事国际贸易理论与政策研究;通讯作者:冯祥玉,女,南开大学经济学院博士生,主要从事贸易与环境政策研究;赵思佳,女,南开大学经济学院博士生,主要从事国际贸易理论与政策研究。
