《资源税法》实施对资源型企业绿色技术创新的影响OA北大核心CHSSCDCSSCICSTPCD

The Resource Tax Law was formally implemented in 2020.It serves as an important component of China's green tax system curing the reform achievement of ad valorem taxation into a legal system,opening a new chapter of China's economic green development,so it is necessary to analyse the effect of the implementation of the Resource Tax Law.Based on the panel data of listed resource-based enterprises in China from 2013 to 2022,a double－difference model is used to empirically analyse the im-pact and mechanism of the implementation of the Resource Tax Law on the green technological innovation of resource－based enter-prises.The results of the study show that the implementation of the Resource Tax Law significantly promotes the green technology in-novation of resource－based enterprises.The mechanism test suggests that the implementation of the Resource Tax Law helps to in-crease the R&D investment of resource－based enterprises,which in turn provides incentives for the green technology innovation of resource－based enterprises.Through the heterogeneity analysis,it is found that the implementation of the Resource Tax Law has a more obvious incentive effect on green technological innovation of resource－based enterprises in the central and eastern regions and state－owned resource－based enterprises,and that the implementation of the Resource Tax Law has a greater marginal contribution to the green invention patents of resource－based enterprises compared to green utility model patents.In the future,the Resource Tax Law can be improved in terms of increasing incentive policies to promote enterprises'green technological innovation inputs,promo-ting the coordination of resource tax and fiscal tax policies,and implementing differentiated tax preferences.