摘要
环境保护税对推进生态文明建设、增强企业环保意识、促进社会可持续发展具有重要意义。通过使用上市公司财务数据和新质生产力测算指标实证检验环境保护税对企业新质生产力的影响及机制。研究发现,环保税对样本企业新质生产力具有显著促进作用。机制检验表明,环保税通过激励企业绿色转型,进而促进企业新质生产力发展。异质性检验发现,环保税对非重污染、技术密集型及东部地区企业新质生产力的影响更大。总体而言,环保税是促进企业绿色转型和新质生产力发展的重要制度保障。鉴于环保税对企业新质生产力的促进作用,国家应继续优化环保税政策,增强环保税的“绿化”作用;研究完善差异化的环保税政策,提高政策实施的针对性;充分利用环保税的激励作用,为新质生产力发展提供税收政策支撑。
Environmental protection tax is of great significance to promoting the construction of ecological civilization,enhancing the environmental protection awareness of enterprises,and promoting the sustainable development of society.Using financial data of the listed companies and new quality productive forces measurement indicators,this paper empirically examines the impact of environmental protection tax on new quality productive forces of enterprises and its mechanism.It is found that the environmental protection tax has a significant effect on the new quality productive forces of the sample enterprises.The mechanism test shows that the environmental protection tax promotes the development of new quality productive forces in enterprises by incentivizing their green transformation.Heterogeneity test shows that environmental protection tax has a greater impact on the new quality productive forces of enterprises in non-heavy pollution,technology-intensive and eastern regions.In general,environmental tax is an important institutional guarantee for promoting the green transformation of enterprises and the development of new quality productive forces.In view of the promotion effect of environmental tax on enterprises'new quality productive forces,the state should continue to optimize the policy of environmental tax to enhance the"greening"effect of environmental tax,study and improve differentiated environmental tax policies to improve the targeted implementation of policies,and make full use of the incentive function of environmental protection tax to provide tax policy support for the development of new quality productive forces.
作者
肖春明
李婕
康珂宇
XIAO Chun-ming;LI Jie;KANG Ke-yu(School of Public Finance and Economics,Shanxi University of Finance and Economics,Taiyuan 030006,China)
出处
《税务与经济》
北大核心
2025年第3期30-40,共11页
Taxation and Economy
基金
国家社会科学基金重点项目(22AZD017)
山西省哲学社会科学规划课题(2023YJ074)。
关键词
环境保护税
企业转型
绿色转型
新质生产力
Environmental Protection Tax
Enterprise Transformation
Green Transformation
New Quality Productive Forces
