环境保护税对制造业企业绿色转型的影响研究——基于双重差分法的准自然实验
Research on the Impact of Environmental Protection Tax on Green Transformation of Manufacturing Enterprises—A Quasi-Natural Experiment Based on Double Difference Method
摘要: 2018年1月1日，我国颁布了第一部绿色税法，研究环境保护税对制造业企业绿色转型的影响具有重要意义。基于2011~2023年全体A股上市公司数据，以2018年“环保费改税”为准自然实验，运用双重差分法(DID)深入探究环境保护税对制造业企业绿色转型的实质性影响。研究表明：环境保护税政策的实施对推动制造业企业绿色转型展现出了显著的积极效应，且对于已获得政府补助的制造业企业而言，环境保护税政策的激励作用更为突出，并揭示了企业规模与环境保护税政策效果之间的正相关关系。基于上述发现，提出了政策引导、补助机制、企业引领等三方面相关建议。
Abstract: On January 1, 2018, my country promulgated its first green tax law. It is of great significance to study the impact of environmental protection tax on the green transformation of manufacturing enterprises. Based on the data of all A-share listed companies from 2011 to 2023, using the “environmental protection fee to tax” in 2018 as a quasi-natural experiment, the difference-in-difference method (DID) was used to deeply explore the substantive impact of environmental protection tax on the green transformation of manufacturing enterprises. Research shows that the implementation of environmental protection tax policy has a significant positive effect on promoting the green transformation of manufacturing enterprises, and for manufacturing enterprises that have received government subsidies, the incentive effect of environmental protection tax policy is more prominent. The positive relationship between enterprise size and the effect of environmental protection tax policy is revealed. Based on the above findings, relevant suggestions are put forward in three aspects: policy guidance, subsidy mechanism, and enterprise leadership.
文章引用：曾紫乐, 赵艾凤, 陈艳琴, 王博瑶. 环境保护税对制造业企业绿色转型的影响研究——基于双重差分法的准自然实验[J]. 理论数学, 2024, 14(12): 65-77. https://doi.org/10.12677/pm.2024.1412407

参考文献

[1] 我国制造业增加值占全球比重约30%, 连续14年位居全球首位[EB/OL].
https://www.baidu.com, 2024-09-01.
[2] 中国政府网. 规模实力进一步壮大!我国制造业增加值占全球比重提高至近30% [EB/OL].
https://www.gov.cn, 2024-09-01.
[3] Tullock, G. (1967) Excess Benefit. Water Resources Research, 3, 643-644. [Google Scholar] [CrossRef] 
[4] Pearce, D. (1991) A Sustainable World: Who Cares, Who Pays? RSA Journal, 139, 493-505.
http://www.jstor.org/stable/41378097
[5] Fullerton, D. and Metcalf, G. (1998) Environmental Taxes and the Double—Dividend Hypothesis: Did You Really Expect Something for Nothing? Chica-Go-Kent Law Review, No. 21, 54-62.
[6] Baumol, W.J. and Oates, W.E. (1971) The Use of Standards and Prices for Protection of the Environment. The Swedish Journal of Economics, 73, 42-54. [Google Scholar] [CrossRef] 
[7] Mandal, S.K. (2010) Do Undesirable Output and Environmental Regulation Matter in Energy Efficiency Analysis? Evidence from Indian Cement Industry. Energy Policy, 38, 6076-6083. [Google Scholar] [CrossRef] 
[8] He, P., Ya, Q., Long, C., Yuan, Y. and Xiao, C. (2019) Nexus between Environmental Tax, Economic Growth, Energy Consumption, and Carbon Dioxide Emissions: Evidence from China, Finland, and Malaysia Based on a Panel-ARDL Approach. Emerging Markets Finance and Trade, 57, 698-712. [Google Scholar] [CrossRef] 
[9] 曲雅楠. 环境保护税、研发投入与企业减排效应——基于双重差分法的研究[J]. 黑龙江环境通报, 2024, 37(3): 25-27.
[10] 方杏村, 杨阳. 环境保护税、绿色技术创新与城市绿色低碳发展——以长三角地区为例[J/OL]. 生态经济, 1-16.
http://kns.cnki.net/kcms/detail/53.1193.F.20240518.1507.002.html, 2024-07-23.
[11] 胡俊南, 陈奎宇, 赵硕. 环境保护税对高污染制造业企业绿色技术创新的影响分析[J]. 长沙大学学报, 2020, 34(3): 84-89.
[12] 施启辉. 我国环保税费改税对企业绩效影响分析[D]: [硕士学位论文]. 上海: 上海财经大学, 2022.
[13] 毕茜, 于连超. 环境保护税的企业绿色投资效应研究——基于面板分位数回归的实证研究[J]. 中国人口∙资源与环境, 2016, 26(3): 76-82.
[14] 张倩, 梅亚丽, 王奎. 环境保护税、技术创新与制造业企业绩效——有调节的中介效应[J]. 资源与产业, 2023, 25(3): 107-120.
[15] 陈惠鹏. 环境税收优惠、创新要素流动与制造业企业绿色转型[J]. 财会通讯, 2021(22): 60-63.
[16] 张峰, 宋晓娜. 提高环境规制能促进高端制造业“绿色蜕变”吗——来自绿色全要素生产率的证据解释[J]. 科技进步与对策, 2019, 36(21): 53-61.
[17] Hojnik, J. and Ruzzier, M. (2016) The Driving Forces of Process Eco-Innovation and Its Impact on Performance: Insights from Slovenia. Journal of Cleaner Production, 133, 812-825. [Google Scholar] [CrossRef] 
[18] 杨苗苗. 环境保护税的历时性和共时性比较研究[J]. 财会研究, 2024(7): 32-38.
[19] 马祥媛. 环境保护税对制造业企业绿色技术创新的影响研究[D]: [硕士学位论文]. 呼和浩特: 内蒙古财经大学, 2024.
[20] 张光忠, 吕雪, 许露露. 环保财税政策促进企业绿色转型研究[J]. 对外经贸, 2024(7): 75-78.
[21] 董欢欢. 环境保护税、政府补助与制造业企业的技术创新研究[D]: [硕士学位论文]. 呼和浩特: 内蒙古财经大学, 2024.
[22] 郝秀琴, 蒋君蕊. 环境保护税对企业绿色创新的影响研究[J]. 河南财经学刊, 2024, 38(3): 59-67.
[23] 齐绍洲, 林屾, 崔静波. 环境权益交易市场能否诱发绿色创新?——基于我国上市公司绿色专利数据的证据[J]. 经济研究, 2018, 53(12): 129-143.
[24] 张军. 军民融合可以推动制造业企业绿色技术创新吗——基于军民融合政策的准自然实验[J]. 现代经济探讨, 2022(10): 96-104.
[25] 王树强, 范振鹏. 环保收费制度改进对企业绿色创新效果的影响研究——基于环保费改税的准自然实验[J]. 工业技术经济, 2021, 40(8): 31-39.
[26] 王珮, 黄珊, 杨智婕, 等. 环境保护税对企业绿色全要素生产率的影响研究[J]. 税务研究, 2022(11): 66-73.
[27] 雷雷, 张大永, 姬强. 共同机构持股与企业ESG表现[J]. 经济研究, 2023, 58(4): 133-151.
[28] 于连超, 张卫国, 毕茜. 环境保护费改税促进了重污染企业绿色转型吗?——来自《环境保护税法》实施的准自然实验证据[J]. 中国人口∙资源与环境, 2021, 31(5): 109-118.
[29] 杨亦民, 黄靖涵, 李海玲. 《环境保护税法》与区域绿色转型: 机制与效应[J]. 财会月刊, 2024, 45(2): 102-109.

为你推荐