School of Economics and Management, China University of Petroleum
School of Economics, Beijing Technology and Business University

为了实现能源集约、生态可持续发展,2021年我国提出了要制定2030年前碳达峰行动方案,并且逐渐完善能源消费双控制度。目前,加快实现“碳达峰、碳中和”,即“双碳”战略是我国的重要议题。“双碳”战略离不开绿色税制的建立,而环境保护税不仅是环境规制的重要工具,也是建立绿色税制的重要税种之一。环境保护税具有市场调节和政府干预等特征,它也是当前唯一将大气污染物纳入征税范围的税种。“双碳”目标的实现离不开企业,也离不开个人。因此,研究在“双碳”目标的背景下,环境保护税对企业的碳减排效应具有重大意义。另外,企业减少税式支出而进行的绿色技术创新,能够进一步推动企业进行绿色转型,从而促进碳减排。因此,研究环境保护税、企业绿色技术创新以及企业碳减排效应之间的相关性具有理论和现实意义。基于环境保护税对污染物排放和碳排放具有协同效应的假设前提,进行了《环境保护税法》实施的准自然实验;基于2015—2021年上市公司的经验证据,以合法性理论为基础,考察了环境保护税对企业碳减排效应的影响。通过研究发现:①环境保护税的征收显著地促进了企业的碳减排效应,换言之,当2018年《环境保护税法》实施以后,企业碳减排水平明显提升。②在环境保护税促进碳减排的过程中,绿色技术创新发挥了中介作用。通过增加企业生产成本和运营压力的方式,倒逼企业向绿色方向转型。再者,企业进行绿色技术创新会促进企业提升治理污染的技术水平,从而促进企业进行碳减排。③征收环境保护税对企业碳减排的促进作用主要表现在非国有性质的企业中。因此,出于更加有效、有力促进企业发展的目的,国家应当继续完善和优化环境保护税的实施细则,建立起环保部门与税务部门之间的工作配合以及协作机制,以更加高效的方式获得税收的“双重红利”,以切实保障环境保护税的征收和缴纳,提高税收效率。

In order to achieve energy intensive and ecological sustainable development, in 2021, China proposed to develop a carbonpeak action plan before 2030 and gradually improve the dual control system for energy consumption. At present, accelerating the “carbonpeaking and carbon neutrality”, that is, the “dual carbon” strategy, is an important issue in China. The “dual carbon” strategy cannotbe separated from the establishment of a green tax system, and environmental protection tax is not only an important tool for environmentalregulation, but also one of the important taxes for establishing a green tax system. Environmental protection tax has the characteristics ofmarket regulation and government intervention, and is currentlythe only tax category that includes atmospheric pollutants in thescope of taxation. The achievement of the “dual carbon” cannot beseparated from enterprises and individuals.Therefore, studyingthe carbon reduction effect of environmental protection taxes onenterprises in the context of the “dual carbon” goal is also of greatsignificance. In addition, green technology innovation carried out by enterprises to reduce tax expenditures and other goals can furtherpromote green transformation and promote carbon emissions reduction. Therefore, the study of the correlation between environmentalprotection taxes, corporate green technology innovation, and corporate carbon reduction effects in this article has practical theoretical andpractical significance. Based on the assumption that environmental protection tax has a synergistic effect on pollutant emissions and carbonemissions, this article draws on the quasi natural experiment implemented by the Environmental Protection Tax Law, and based on theempirical evidence of listed companies from 2015 to 2021, and legitimacy theory, examines the impact of environmental protection tax oncorporate carbon emission reduction effects. Researchers found through research that: (1) the collection of environmental protection taxessignificantly promotes the carbon emission reduction effect of enterprises. In other words, after the implementation of the EnvironmentalProtection Tax Law in 2018, the carbon emission reduction level of enterprises has significantly improved. (2) In the process of promotingcarbon reduction through environmental protection taxes, green technology innovation plays a mediating role. By increasing productioncosts and operational pressure, enterprises are forced to transform towards a green direction. Furthermore, green technology innovation byenterprises can promote their technological level in pollution control, thereby promoting carbon emissions reduction. (3) The promotioneffect of changing environmental protection fees to taxes on corporate carbon emissions reduction is mainly manifested in non-state-ownedenterprises. Therefore, in order to promote the development of enterprises more effectively and effectively, the country should continue toimprove and optimize the implementation rules of environmental protection tax, establish a work cooperation and cooperation mechanismbetween environmental protection departments and tax departments, and obtain the “double dividend” of tax revenue in a more efficientway, in order to effectively ensure the collection and payment of environmental protection tax and improve tax efficiency.

中国石油大学(北京)科研基金资助(2462022YXZZ008)