财税与公共管理学院知识库

摘要

环保税的实施旨在用政策手段来维护生态环境，标志着我国绿色税收体系的进一步完善，但是环保税如何激励企业进行绿色技术创新，以及这种创新是否能够有效促进经济与环境的双赢局面，是当前亟待探索与解决的关键问题。环保税的征收，使得以往依赖高耗能、高排放、高污染生产模式的企业，将其原本由外部环境承担的治理成本内部化。因此，关于环保税是否能够作为一种有效的驱动力，推动制造业企业绿色转型进程，并积极投身于绿色技术创新实践，进而增强其绿色创新能力与表现，这一问题尚需通过实证进行深入分析与验证。此外，绿色技术创新活动因其固有的长投资周期与高度的风险不确定性，对企业的绿色技术研发动力构成了一定程度的制约。因此，政府常采取财政补贴等多种激励措施，旨在与企业共同承担绿色创新过程中的成本与风险。然而，这些政策措施的实际执行效果及其对企业绿色创新促进作用的效果，仍有待通过严谨的考察与验证。基于对上述问题的分析，本文通过搜集和整理国内外有关环境政策影响企业绿色技术创新的研究文献，深入探讨了环保税对制造业企业绿色技术创新成效的作用机制，以及政府补助在此过程中的调节效应，并据此提出了相应的研究假设。为验证这些假设，选取了2013年至2022年间沪深A股市场上市制造业企业的数据样本，采用双重差分（DID）方法，实证分析环保税对我国制造业绿色技术创新的影响以及政府补助的调节效果。并在此基础上，根据区域经济发展水平与企业所有权归属，进行了进一步的异质性分析。

基于实证分析，得出如下结论：（1）环保税对制造业企业绿色技术创新的表现展现出积极的促进作用，包括绿色技术创新数量的增加和绿色技术创新质量的提升，且具有地区经济发展水平以及产权性质两方面的异质性特征。（2）政府补助能够有效提升制造业企业的绿色技术创新能力，并且在环保税影响制造业企业绿色技术创新的过程中发挥正向调节作用。（3）在环保税政策征收过程中，一是相较于经济欠发达地区的制造业企业，经济发达地区的企业更倾向于采用绿色技术创新策略，来应对环保税带来的成本增加；二是与国有制造业企业相比，非国有制造业企业在面对环保税的成本压力时，展现出更强的采用绿色技术创新措施以减轻其负担的倾向。最后以完善绿色税制体系和有效发挥政府职能为出发点，提出相关政策建议：（1）优化环保税税率结构；（2）优化环保税税收征管；（3）优化政府对绿色技术创新的支持与服务。

Abstract

The implementation of the environmental protection tax policy aims to utilize policy instruments to safeguard the ecological environment, marking the further improvement of China's green tax system. However, how the environmental protection tax can insulate enterprises from green technological innovations and whether such innovations can have the potential to effectively promote a double-win situation for both the economy and the environment remain critical issues that urgently need exploration and resolution. The administration of environmental protection tax makes enterprises that used to rely on high consumptive, high missive and high polluting production modes for internalization of their governance costs that were originally borne by the external environment. Therefore, the question whether environmental protection tax can serve as an effective driving force to force manufacturing enterprises to promote the green transformation process and actively engage in green technological innovation practices, thus enhancing their green innovation capability and performance, needs to be analyzed and verified in depth through empirical research. Additionally, green technology innovation activities due to its inherent long-term investment cycle and high uncertainty risk characteristics, the enterprise's green technology research and development motivation constitutes a certain degree of constraints. Therefore, governments often adopt various incentives, such as financial subsidies, aiming to share the costs and risks of green innovation with enterprises. However, the real performance of these policy measures and their effects on the promotion of green innovation by enterprises remains to be investigated and verified through rigorous examination and verification. Based on the above issue and organization, tthis paper gathers and reviews research literature on the impact of environmental policies on enterprises' green technological innovation both domestically and internationally, and this study explores in depth the mechanism of environmental taxes on the Green Technological Innovation Effectiveness of Manufacturing Enterprises and the moderating effect of government subsidies in this process, and puts forward the corresponding research hypotheses accordingly. In order to verify these hypotheses, the data samples of listed manufacturing enterprises in Shanghai and Shenzhen A-share markets between 2013 and 2022 are selected, and the double-difference-in-differences (DID) method is used to empirically analyze the impact of environmental taxes on the green technological innovation of the manufacturing industry as well as the moderating effect of government subsidies. On this basis, further heterogeneity analysis is carried out according to the regional economic development level and enterprise ownership attribution.

Based on the empirical analysis, the following conclusions are drawn: (1) Green technology innovation performance of manufacturing enterprises by environmental protection tax shows a positive promotion of the quantity and quality of green technology innovation, and is characterized by heterogeneity in terms of the regional economic development level and the nature of property rights. (2) Government grants can promote the green technology creation capacity of manufacturing enterprises effectively, and play a positive regulating role in the process of environmental protection tax affecting the green technology innovation of a manufacture enterprise. (3) In the levy of environmental protection tax, compared with manufacturing enterprises in economically underdeveloped regions, counterparts in economically developed regions are more inclined to adopt green technological innovation strategies to cope with the cost increase brought by the environmental protection tax; and secondly, compared with state-owned manufacturing enterprises, non-state-owned manufacturing enterprises, when faced with the cost pressure of the environmental protection tax, show a stronger adoption of green technological innovation measures to alleviate the burden. Second, compared with state-owned manufacturing enterprises, non-state-owned manufacturing enterprises show stronger tendency to adopt green technology innovation measures to reduce the burden when facing the pressure of environmental protection tax cost. Eventually, with the starting point of improving the green tax system and effectively playing the government's duties, we proposed relevant policy proposals: (1) optimize the structure of environmental protection tax rate; (2) optimize the tax collection and management of environmental protection tax; and (3) optimize the government's support and service for green technology innovation.