School of Public Finance and Taxation, Nanjing University of Finance and Economics
School of Applied Mathematics, Nanjing University of Finance and Economics

探究了环境保护税对制造业新质生产力的影响,构建双重差分(DID)模型,以2013—2021年1916家中国A股制造业上市公司为研究样本,考察了以“环保费改税”为标志的环境保护税政策的微观经济效应。研究发现:环境保护税开征后,税负提标省份企业的新质生产力水平相较于税负平移省份企业有明显提升。异质性分析发现:在重污染和具有高竞争能力的制造业行业中,以及在资产密集型和大规模制造业企业中,环境保护税政策对企业新质生产力的促进作用更加明显。机制分析表明:环境保护税政策可以通过影响企业资源配置与创新,影响企业新质生产力水平。环保税政策仍需我国相关部门不断完善与持续推进,在合理稳步提升地区税率的同时兼顾企业个体差异,以此促进制造业新质生产力水平提高,实现绿色发展。

This paper investigates the impact of environmental protection tax on the new quality productivity of manufacturing industry. Byconstructing a double-difference (DID) model, 1936 Chinese A-share listed companies in the manufacturing industry from 2013 to 2021are taken as the research sample to investigate the microeconomic effects of the environmental protection tax policy marked by" environmental protection fee to tax" . The study finds that, after the environmental protection tax is introduced, the new qualityproductivity level of enterprises in the provinces where the tax burden is raised is significantly higher than that of enterprises in theprovinces where the tax burden is levelled off. Heterogeneity analysis reveals that, the environmental protection tax policy promotes the newproductivity of enterprises more obviously in the manufacturing industries with heavy pollution and high competitiveness, as well as in theasset-intensive and large-scale manufacturing enterprises. Mechanism analyses show that, environmental protection tax policy can affectthe level of mind productivity of enterprises by influencing their resource allocation and innovation. The environmental protection tax policystill needs to be improved and continuously promoted by the relevant departments of China, and the individual differences of enterprisesshould be taken into account while the regional tax rate is reasonably and steadily increased, so as to promote the level of new productivityof the manufacturing industry and realize green development.

国家自然科学基金资助项目(72274092);国家社会科学基金重大项目(22&ZD136);江苏省碳达峰碳中和重大科技示范项目(BE2022612-4)

方国昌, 宋畅. 环境保护税对制造业新质生产力的影响研究. 煤炭经济研究. 2024, 44(7): 35-44

FANG Guochang, SONG Chang. Research on the impact of environmental protection tax on the new quality productivity of manufacturing industry. Coal Economic Research. 2024, 44(7): 35-44