工业技术经济2024，Vol.43Issue(12)：42-51,10.DOI:10.3969/j.issn.1004-910X.2024.12.005
绿色税收优惠对企业ESG表现的影响研究
The Impact of Green Tax Incentives on Enterprise ESG Performance
杨全社 1李禹忱1
作者信息
- 1. 首都经济贸易大学财政税务学院,北京 100070
- 折叠
摘要
Abstract
Improving fiscal and tax policies to support green development is an important issue in the report of the 20th CPC National Congress,among which green tax preferential policies,as a major practice in the field of green finance and taxation,can guide enterprises to pursue economic interests while taking into account environment,social responsibility and corporate governance(ESG)through indirect subsidies.This paper takes Chinese A-share heavily polluting industry listed companies from 2012 to 2023 as samples to study the impact and mechanism of green tax incentives on enterprise ESG performance.It is found that green tax in⁃centives can improve the enterprise ESG performance.Further analyses find that green tax incentives can increase the cash flow,promote the green technology innovation,thus improve the ESG performance of enterprises.The positive effect of green tax incen⁃tives on enterprise ESG performance is more significant in enterprises with higher financial risk,lower shareholding ratio of institu⁃tional investors,and located in the eastern region.The research conclusion shows that the system design of green tax incentives can provide policy guidance for enterprises to practice the ESG concept,so as to realize the synergy between economic development and environmental protection.关键词
绿色税收优惠/ESG表现/间接补贴/重污染企业/协同共进/现金流/绿色技术创新/低碳发展Key words
green tax incentive/ESG performance/indirect subsidies/heavy polluting enterprises/cooperative develop⁃ment/cash flow/green technology innovation/low-carbon development分类
管理科学引用本文复制引用
杨全社,李禹忱..绿色税收优惠对企业ESG表现的影响研究[J].工业技术经济,2024,43(12):42-51,10.
