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党的二十大报告中明确指出：“要完善支持绿色发展的财税政策和标准体系，推动发展方式的绿色转型”。企业作为微观经济的主体和首要污染源，这就要求探索一个在满足企业发展前提下，能进一步推动企业绿色转型的财税政策手段。近年来，我国政府采取了一系列的税收激励政策，已有研究表明减免税收能有效降低企业生产经营成本、激发企业活力和竞争力、并刺激企业的技术创新；根据波特假说，企业技术水平进步会提高生产效率，从而降低生产过程中的污染排放。因此文章认为税收激励除了上述提及的政策效果，还很有可能促进企业污染减排。基于此，选取1998-2008年中国工业企业数据库以及中国工业企业污染排放数据库的匹配数据，以2004和2007年增值税转型改革试点政策为准自然实验，采用多期三重差分法，探讨税收激励政策的污染减排效应。研究发现，增值税转型改革能够显著降低企业污染排放水平，经过一系列稳健性检验，结论依然成立。机制分析表明，增值税转型改革主要通过在生产端对污染物进行前端控制实现企业的污染减排，资本更新和技术创新是其中作用渠道；末端治理并不是增值税转型改革促进企业污染减排的作用机制。异质性分析表明，增值税转型改革的污染减排效应因地区、行业和企业的异质性特征而存在显著差异。进一步分析发现，增值税转型改革试点政策不仅可以推动企业常规生产技术的创新，还能够诱发企业绿色技术进步。本文的研究结论对于通过科学合理的税收制度实现企业绩效提升与环境治理的双重红利提供了经验证据，为二十大报告中“完善支持绿色发展的财税政策和标准体系，推动发展方式的绿色转型”提供了政策启示。

基于上述研究，文章提出如下政策建议：（1）进一步推动减税降费进程，激发企业的活力和创新力；（2）在减税降费的同时出台一系列与税收减免政策相结合的环保法律法规，提升企业治理污染的必要性；（3）考虑企业所有制形式和所处行业集中度的不同，缩小政策效果的差距；（4）加快完善向民营企业、中小规模企业等倾斜的绿色税收制度。

The Communist Party of China (CPC) clearly stated in its report to the Twentieth National Congress that “It is necessary to improve the system of fiscal and taxation policies and standards in support of green development, and to promote the green transformation of the mode of development”. Enterprises, as pivotal entities in microeconomics and primary sources of pollution, require an examination of financial and tax policy measures. These measures should not only support the development of enterprises but also actively drive the green transformation of businesses. In recent years, the Chinese government has instituted a range of tax incentive policies. Studies suggest that tax reductions and exemptions have the potential to efficiently lower the production and operational costs for enterprises, ignite their vitality and competitiveness, and foster technological innovation. Consistent with the Porter hypothesis, advancements in enterprise technological capabilities are expected to enhance production efficiency, consequently reducing pollution emissions throughout the production process. Therefore, this article asserts that tax incentives, in addition to the policy effects discussed earlier, are strongly inclined to stimulate pollution reduction efforts among enterprises. This study applies the difference-in-differences-in-differences (DDD) method to the matching data of China's Industrial enterprise database and China's Industrial enterprise pollution emission database from 1998 to 2008 to determine the effect of China's Pilot policies for value-added tax (VAT) transformation reform in 2004 and 2007 on firm-level pollution emission. Heterogeneity analysis shows that the pollution abatement effect of VAT transition reform varies significantly depending on the heterogeneous characteristics of regions, industries and firms. Further analysis reveals that the pilot VAT transformation reform policy not only promotes the innovation of enterprises’ conventional production technologies, but also induces their green technological progress.

Based on the above research, the article puts forward the following policy recommendations: (1) Further promote the process of tax and fee reduction to stimulate the vitality and innovation of enterprises; (2) Introducing a series of environmental protection laws and regulations in conjunction with the tax cuts and fee reductions to enhance the need for enterprises to combat pollution; (3) Considering differences in the form of ownership of enterprises and the concentration of the industries in which they operate to narrow the gap in policy effects; (4) Accelerating the improvement of the green tax system in favor of private enterprises and small and medium-sized enterprises.