摘要
利用财税手段推动企业发展新质生产力,既是完善现代化产业体系的重要支撑,也是实现高质量发展的必然选择。基于2011—2022年A股上市公司面板数据,深入探究环保税改革影响重污染企业新质生产力的内在动因和作用渠道。结果表明,第一,环保费改税显著促进了重污染企业的新质生产力发展;第二,成本激励和优惠引导是环保税驱动重污染企业采取行动的主要效应,而税收刚性的作用并不显著;第三,重污染企业主要通过绿色颠覆性创新、企业管理提效两个渠道来提高新质生产力;第四,地处东西部、产业结构高级地区、成本转嫁较难的企业受环保税影响更为显著。
Developing enterprises'new quality productive forces through fiscal and tax policies is not only crucial for moderni-zing the industrial system but also essential for achieving high-quality development.Using panel data from A-share listed companies(2011-2022),this study examines how environmental tax reform influences the new quality productive forces of heavily polluting enterprises,exploring both the underlying mechanisms and transmission channels.The findings reveal that:(1)The shift from pol-lution discharge fees to environmental taxes significantly enhances the new quality productive forces of heavily polluting enterprises.(2)Cost incentives and preferential policies are the primary drivers of corporate transformation,whereas tax rigidity shows no signif-icant effect.(3)Heavily polluting enterprises mainly improve their new quality productive forces through green disruptive innovation and managerial efficiency gains.(4)The policy impact is more pronounced for enterprises in eastern and western regions,those in more industrialized areas,and those facing higher cost-shifting dfficulties.
作者
刘晔
黄张妍
LIU Ye;HUANG Zhangyan(School of Economics,Xiamen University,Xiamen 361005,Fujian)
出处
《厦门大学学报(哲学社会科学版)》
北大核心
2025年第4期12-25,共14页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
国家社会科学基金项目“新发展理念下我国环境税的政策效应评估及深化改革研究”(22BJY132)。
关键词
环保税
新质生产力
重污染企业
科技创新
绿色发展
environmental tax
new quality productive forces
heavily polluting enterprises
technological innovation
green development
