财税与公共管理学院知识库

我国自实施改革开放政策以来，经济进入高速发展阶段，然而，在社会经济高速发展的同时，我国出现了比较严重的环境污染和资源消耗问题，环境问题又反过来影响着经济的发展，使解决环境污染问题迫在眉睫，面对严重的环境问题，我国于2018年1月正式实施了《中华人民共和国环境保护税法》，将环境保护纳入法律程序。企业作为污染物的生产者和环境保护税的纳税人，自然成为保护环境的主体。在开征环境保护的背景下，人们逐渐关注环境保护的相关问题，环境保护税和企业技术创新之间的关系一直是学者研究的焦点。面对开征的环境保护税，企业大多持两种态度：一种是企业积极应对，通过技术的创新升级，降低环境污染物排放量，从而减少缴纳环境保护税金额，肩负起保护环境责任；而另一种企业则是消极应对，认为企业缴纳的环境保护税金额要远低于技术创新成本，因而不愿意加大技术创新的投入。那么开征环境保护税是否会促进企业技术创新？是本文研究的重点内容。

本文首先进行了相关文献的整理，分别梳理了包括环境保护税和企业技术创新在内的相关文献，以外部性理论、庇古税理论、“双重红利”理论、波特假说理论作为理论基础，选取2012-2020年我国A股上市公司作为研究样本，以企业创新投入为核心被解释变量，构建倾向得分匹配的双重差分模型（PSM-DID），实证考察开征环境保护税对企业技术创新的影响，探讨环境保护税的政策效应。实证分析发现：环境保护税的开征能够显著地促进企业技术创新，环境保护税法实施显著促进了企业的研发投入。本文进行了三种方式的稳健性检验：一是安慰剂检验，排除其他未知因素对实证结果的干扰。二是进行平行趋势假设检验。三是改变核心被解释变量定义和缩短考察时间。将研发投入占营业收入的比重为替代，重新进行回归；由于2020年受新冠疫情的影响，对数据可能存在影响，因此去除2020年的数据重新进行回归。以上三种方法均通过了稳健性检验。此外，本文还进行了进一步研究，研究发现，在企业所处的不同地区中，环境保护税的开征显著的促进了东部地区和中部地区的企业进行技术创新，而对西部地区的企业促进作用不显著；在不同所有制企业中，环境保护税能够更大幅度地推动国有企业技术创新。为了更好地发挥环境保护税的政策效应，减少环境污染，促进企业创新，节能减排，本文根据实证分析结果，提出以下建议：一是优化环境保护税制度，发挥保护环境的政策效应。二是注重产权性质和地区差异，提高企业创新效益。三是合理利用环境保护税收入，不断激励企业技术创新。

Since the implementation of the reform and opening up policy in China, the economy has entered a stage of rapid development. However, with the rapid development of the social economy, China has experienced relatively serious environmental pollution and resource consumption issues, which in turn affect economic development, making it urgent to address environmental pollution issues. In the face of serious environmental issues, China officially implemented the Environmental Protection Tax Law of the People's Republic of China in January 2018, Incorporate environmental protection into legal procedures. Enterprises, as producers of pollutants and taxpayers of environmental protection taxes, naturally become the main body of environmental protection. In the context of the introduction of environmental protection, people have gradually paid attention to issues related to environmental protection. The relationship between environmental protection taxes and enterprise technological innovation has been the focus of scholars' research. Faced with the imposition of environmental protection taxes, most enterprises have two attitudes: one is that they actively respond by reducing the amount of environmental pollution emissions through technological innovation and upgrading, thereby reducing the amount of environmental protection taxes paid, and shouldering the responsibility for environmental protection; The other type of enterprise is a passive response, believing that the amount of environmental protection tax paid by the enterprise is far lower than the cost of technological innovation, and therefore unwilling to increase investment in technological innovation. Will levying environmental protection taxes promote technological innovation in enterprises? Is the key content of this study.

This article first reviewed relevant literature, including environmental protection tax and enterprise technology innovation. Based on externality theory, Pigou tax theory, "double dividend" theory, and Porter hypothesis theory, it selected A-share listed companies in China from 2012 to 2020 as research samples, and used enterprise innovation investment as the core explanatory variable to construct a dual difference model (PSM-DID) with propensity score matching, To empirically examine the impact of levying environmental protection taxes on enterprise technological innovation, and explore the policy effects of environmental protection taxes. Empirical analysis shows that the introduction of environmental protection tax can significantly promote enterprise technological innovation, and the implementation of environmental protection tax law significantly promotes enterprise R&D investment. This article conducts three methods of robustness testing: first, a placebo test, which eliminates the interference of other unknown factors on the empirical results. The second is to test the parallel trend hypothesis. Third, change the definition of core explanatory variables and shorten the investigation time. Replace the proportion of R&D investment in operating revenue with a new regression; Due to the impact of the COVID-19 epidemic in 2020, the data may be affected, so the data in 2020 will be removed and regressed again. The above three methods have passed the robustness test. In addition, this article has conducted further research and found that, in different regions where enterprises are located, the introduction of environmental protection taxes significantly promotes technological innovation among enterprises in the eastern and central regions, while the promotion effect on enterprises in the western regions is not significant; In enterprises with different ownership systems, environmental protection taxes can significantly promote technological innovation in state-owned enterprises. In order to better exert the policy effect of environmental protection tax, reduce environmental pollution, promote enterprise innovation, and save energy and reduce emissions, this article proposes the following suggestions based on the empirical analysis results: First, optimize the environmental protection tax system, and exert the policy effect of environmental protection. Second, pay attention to the nature of property rights and regional differences, and improve the efficiency of enterprise innovation. Third, make reasonable use of environmental protection tax revenue to continuously stimulate technological innovation in enterprises.