技术与创新管理2025，Vol.46Issue(3)：286-295,10.DOI:10.14090/j.cnki.jscx.2025.0304
环境保护税改革对企业绿色技术创新的影响研究
The Impact of Environmental Protection Tax Reform on Enterprises' Green Technology Innovation
摘要
Abstract
Taking the relevant data of listed companies from 2016 to 2022 as a sample,this paper used the double-difference method to explore in depth the impact of environmental protection fee to tax re-form on enterprises'green technology innovation.It is found that the environmental protection tax re-form inhibits enterprises'green technology innovation,and that enterprises'R&D investment plays a partial mediating effect.Heterogeneity analyses show that the impact of environmental protection tax re-form on the green technology innovation of non-state-owned enterprises is more significant in terms of differences in the nature of enterprises,that in terms of regional differences,environmental protection tax reform significantly inhibits the green technology innovation of enterprises in the central and western regions,and that in terms of differences in the size of enterprises,the environmental protection tax re-form has a relatively strong inhibition on small enterprises.Based on this,the government should appro-priately increase the environmental protection tax rate,further play the role of long-term incentives of tax preferences,and fully consider the heterogeneous characteristics of enterprises in the implementa-tion and supervision of environmental protection tax policies.关键词
环境保护税改革/绿色技术创新/双重差分法/研发投入/中介效应/异质性Key words
reform of environmental protection tax/green technology innovation/double-difference method/R&D investment/mediating effect/heterogeneity分类
经济学引用本文复制引用
谭攀凤,张优智..环境保护税改革对企业绿色技术创新的影响研究[J].技术与创新管理,2025,46(3):286-295,10.基金项目
陕西省软科学研究计划项目"数字经济对陕西传统制造业转型升级的影响机制及提升路径研究"(2024ZC-YBXM-090) （2024ZC-YBXM-090）
西安石油大学研究生创新与实践能力培养计划资助项目"西安市先进制造业高质量发展水平评价及对策研究"(YCS23214336) （YCS23214336）
