财税与公共管理学院知识库

近年来，我国在经济发展方面取得了突出成就，经济规模快速增长，成为仅次于美国的世界第二大经济体，经济结构持续优化，不断加强的科技体制改革使得科技创新能力明显提高，这些都极大地改善了人民群众的物质生活水平，然而经济的快速发展带来了瞩目经济成就的同时也伴随着一系列环境问题，这些问题不仅影响着自然生态系统的平衡，也对人民的健康和生活质量产生了影响，党的二十大报告指出要持续推进绿色发展，促进人与自然和谐共生。《环境保护税法》就是在此背景下应运而生的，2018年开征的《环境保护税法》旨在促进绿色发展和实现生态文明，希望能通过该政策倒逼重污染企业增强创新意愿，实现保护环境和经济发展的双重目标。

我国环境保护税开征距今已六年有余，环境保护税的实施在多大程度上激发了排放污染物的企业在绿色创新方面的活力是一个值得持续探讨的问题。本文首先对以往的文献进行了较为深入地回顾、梳理和总结；其次对文章中所涉及的重要概念进行了明确并阐明了理论基础，又根据理论基础分析出三条环境保护税激励重污染企业进行绿色技术创新的作用机制；接下来从政策配套现状、各省市环境保护税税率实施现状和收入规模现状等维度分析了环境保护税的发展现状，又从重污染企业的分布和绿色技术创新产出两方面对重污染企业的现状进行了分析；接着通过收集、整理2014年—2021年A股上市企业的相关财务指标和绿色专利申请数量，构建三重差分模型完成本文的实证分析研究；最后基于研究结论提出了本文的政策建议。

通过对以往文献的回顾发现，关于环境保护税的经济影响，现有研究主要聚焦于宏观和微观两个维度，影响重污染企业绿色技术创新的因素主要包括政府监管与财政补助、企业内部因素及环境规制因素等，对于环境保护税如何影响重污染企业的绿色技术创新，学术界呈现出“促进论”与“抑制论”两大主流观点。理论依据具体包括：首先，个体或企业行为产生的外溢效应若带来额外成本，则为负外部性。负外部性会导致市场无法有效配置资源，庇古税旨在解决由污染企业引发的负外部性问题。其次，“双重红利假说”阐明，环境保护税不仅有助于环境质量的提升，还能通过恰当运用税收收入降低其他扭曲性税负，实现环境改善与经济效率提升的双赢。最后，“波特假说”提出合理的环境规制不仅能促进企业的绿色技术创新，还能增强企业的生产力和国际竞争力。在环境保护税开征之初，各省市根据其资源禀赋、环境治理情况和经济发展状况制定了不同的环境保护税适用税率，差异性环境保护税税率是否会对环境保护税的具体实施效果产生影响？其政策效应又是否会因企业所有制和企业规模的不同而产生差异？基于这些问题本文运用2014年—2021年A股上市企业的相关财务指标和绿色专利申请数量的相关数据，通过三重差分模型实证研究并分析了环境保护税在税率不同的地区对重污染企业绿色技术创新产生的具体政策效应影响，得出以下结论：一是在环境保护税税率提高的地区，环境保护税的开征激发了重污染企业的创新活力，提升了重污染企业的绿色技术创新水平。二是在环境保护税税率提高的地区，不论是国有重污染企业还是非国有重污染企业，在环境保护税实施后其绿色技术创新水平均得到了提升，其中对国有重污染企业的影响尤为显著。三是在环境保护税税率提高的地区，环境保护税实施对大规模重污染企业的绿色技术创新的激励效果更为明显，而对小规模重污染企业在绿色技术创新方面的激励效果则不显著。基于研究结论，本文从健全环境保护税政策体系、实施环境保护税动态调整机制和强化绿色技术创新的市场导向这三个方面提出了政策建议，旨在通过环境保护税制度的优化和动态调整等激发重污染企业的绿色创新潜能。

In recent years, China has made outstanding achievements in economic development, rapid growth in economic scale, becoming the world's second largest economy after the United States, the economic structure continues to optimize the strengthening of the reform of the scientific and technological system so that the scientific and technological innovation ability to improve significantly, these have greatly improved the material standard of living of the masses of the people, however, the rapid development of the economy has brought about notable economic achievements at the same time also accompanied by a series of These problems not only affect the balance of the natural ecosystem, but also have an impact on the people's health and quality of life. The report of the 20th CPC National Congress points out that we should continue to push forward green development and promote the harmonious coexistence of human and nature. The Environmental Protection Tax Law came into being against this backdrop. The Environmental Protection Tax Law, which was introduced in 2018, aims to promote green development and realize ecological civilization, and it is hoped that the policy will force heavy polluters to increase their willingness to innovate and achieve the dual goals of protecting the environment and economic development.

It has been more than six years since the introduction of China's environmental protection tax, and the extent to which the implementation of the environmental protection tax has stimulated the vitality of pollutant-emitting enterprises in terms of green innovation is an issue that deserves continuous exploration. This paper firstly reviews, combs and summarizes the previous literature in a more in-depth manner; secondly, it clarifies the important concepts involved in the article and elucidates the theoretical basis, and analyzes three mechanisms of environmental protection tax to stimulate the green technological innovation of heavy pollutant-emitting enterprises according to the theoretical basis; next, it analyzes the development status of environmental protection tax in terms of the current situation of the policy supporting, the current status of the implementation of environmental protection tax rates in various provinces and cities, the current status of the scale of revenues, and so on. Next, the development status of environmental protection tax is analyzed from the dimensions of policy supporting status, implementation status of environmental protection tax rate and revenue scale in each province and city, and the status of heavy polluting enterprises is analyzed from the dimensions of distribution of heavy polluting enterprises and output of green technological innovation; then, the empirical analysis of this paper is completed by collecting and organizing the relevant financial indicators and the number of green patent applications of A-share-listed enterprises in the years 2014-2021, and constructing triple difference model; finally, based on the study, policy recommendations are proposed in this paper. conclusions, the policy recommendations of this paper are proposed.

Through the review of the previous literature, it is found that the existing studies on the economic impact of environmental protection tax mainly focus on the macro and micro dimensions, and the factors affecting the green technological innovation of heavily polluting enterprises mainly include government regulation and financial subsidies, internal factors of the enterprises, and environmental regulatory factors, etc. As to how the environmental protection tax affects the green technological innovation of heavily polluting enterprises, the academic community presents two mainstream views: the "promotion theory" and the "inhibition theory". As to how environmental protection tax affects green technological innovation of heavily polluting enterprises, the academic circle presents two mainstream views, namely, "promotion theory" and "inhibition theory". The theoretical basis specifically includes: first, the spillover effect generated by individual or enterprise behavior is a negative externality if it brings additional costs. Negative externalities can lead to the market's inability to allocate resources effectively, and the Peguy tax is designed to address the negative externalities caused by polluting enterprises. Secondly, the "Double Dividend Hypothesis" clarifies that environmental protection tax not only helps to improve environmental quality, but also reduces other distortionary tax burdens through the proper use of tax revenues, so as to realize the win-win situation of environmental improvement and economic efficiency. Finally, the Porter's Hypothesis suggests that reasonable environmental regulation not only promotes green technological innovation by enterprises, but also enhances their productivity and international competitiveness. At the beginning of the environmental protection tax, each province and city formulated different applicable tax rates for environmental protection tax according to their resource endowment, environmental governance and economic development, will the differentiated environmental protection tax rates have an impact on the concrete implementation of environmental protection tax? Does the policy effect vary according to enterprise ownership and enterprise scale? Based on these questions this paper uses the relevant financial indicators of A-share listed enterprises and the relevant data on the number of green patent applications from 2014 to 2021, empirically researches and analyzes the specific policy effects of environmental protection tax on the green technological innovation of heavy pollutant enterprises in regions with different tax rates by means of the triple difference model, and draws the following conclusions. In the regions where the tax rate is increased, the introduction of environmental protection tax stimulates the innovation vitality of heavy polluting enterprises and enhances the green technology innovation level of heavy polluting enterprises. Secondly, in the areas where the environmental protection tax rate is increased, the green technology innovation level of both state-owned and non-state-owned heavy polluting enterprises is improved after the implementation of the environmental protection tax, among which the impact on state-owned heavy polluting enterprises is particularly significant. Thirdly, in the region where the environmental protection tax rate is increased, the incentive effect of environmental protection tax implementation on the green technological innovation of large-scale heavy polluting enterprises is more obvious, while the incentive effect on the green technological innovation of small-scale heavy polluting enterprises is not significant. Based on the conclusions of the study, this paper puts forward policy recommendations from three aspects, namely, sound environmental protection tax policy system, implementation of dynamic adjustment mechanism of environmental protection tax, and strengthening the market orientation of green technological innovation, aiming to stimulate the green innovation potential of heavy polluting enterprises through the optimization and dynamic adjustment of environmental protection tax system.