当代经济科学2025，Vol.47Issue(4)：113-127,15.DOI:10.20069/j.cnki.DJKX.202504008
资源税改革如何影响企业环境绩效?
How does the Resource Tax Reform Affect the Environmental Performance of Enterprises?
摘要
Abstract
For a long time,China's economic growth has primarily relied on extensive consumption of production factors.With increasing constraints on resources and diminishing environmental capacity,the traditional resource-dependent economic development model has become unsustainable.Promoting corporate energy conservation and emission reduction represents a practical strategy for China's transition toward high-quality economic development.Environmental pollution is fundamentally a problem of resource production and utilization,and resource tax policies that constrain pollution at its source may be an important choice to guide enterprises to form endogenous energy conservation and emission reduction drivers.However,few studies have paid attention to the actual impact of resource tax,as a green fiscal policy,on corporate environmental performance. Based on the"ad valorem"resource tax reform for crude oil and natural gas implemented in 2010,and using Chinese industrial enterprise data and micro-level enterprise emission data from 2005 to 2014,this study employs a multi-period difference-in-difference model to investigate this relationship.The findings reveal that the resource tax reform significantly reduced the pollution emissions level of enterprises.This conclusion remains robust after a series of robustness tests such as excluding the influence of relevant policies and the interference of heterogeneous treatment effects.Heterogeneity analysis found that resource tax reform has more significant pollution reduction effects on non-state-owned enterprises and enterprises in central and western regions.By examining the differences in pollution reduction between upstream and downstream enterprises from the perspective of the industrial chain,this study finds that resource tax reform has no significant impact on the environmental performance of upstream enterprises in the oil and gas industry chain,but significantly reduces the pollution emission level of downstream enterprises.Focusing on the pollution control behavior of downstream enterprises,this study finds that the resource tax reform significantly improves the green technology level and organizational management efficiency of downstream enterprises,optimizes and improves the clean production process of downstream enterprises.Simultaneously,it is found that the resource tax reform has not promoted the improvement of resource allocation efficiency.Through further exploration of welfare effects of resource tax reform from the perspectives of economic growth and industrial structure,this study finds that resource tax reform has a positive carbon emission reduction effect.Although it suppresses regional economic growth in the short term,it significantly promotes industrial transformation and upgrading. Compared to previous studies,the contribution of this article is mainly reflected in:(1)This study directly examines the impact of resource tax reform on micro enterprise pollution emission behavior for the first time,providing a critical dimension for resource tax reform effectiveness assessment.Meanwhile,due to the advantage of enterprise pollution emission data,this study can further analyze key factors behind the pollution reduction caused by resource tax reform,namely whether the impact of emission reduction comes from structural factors under resource allocation or technological factors.(2)This study enriches relevant research on the impact of resource tax reform at the enterprise level.At the same time,by combining behavioral differences of enterprises at different positions in the industrial chain during the implementation of resource tax reform,a comprehensive analysis of the differential effects of resource tax reform on emission reduction from the perspectives of resource producers and users has deepened our understanding of the impact chain of resource tax reform on emission reduction.(3)This study explores multidimensional policy effects of resource tax reform from economic growth and industrial structure perspectives,providing possible practical paths for future resource tax system improvements to achieve win-win situations for energy conservation,emission reduction,and economic growth.关键词
环境绩效/资源税改革/企业行为/污染治理/清洁生产/绿色技术/管理效率Key words
environmental performance/resource tax reform/corporate behavior/pollution control/clean production/green technology/management efficiency引用本文复制引用
王震,韩超..资源税改革如何影响企业环境绩效?[J].当代经济科学,2025,47(4):113-127,15.基金项目
国家社会科学基金重大项目"我国制造业低碳化发展的理论体系、政策框架与实践路径研究"(22&ZD102) （22&ZD102）
教育部人文社会科学青年基金项目"供应链视角下政府采购驱动制造业企业绿色转型的机制与路径研究"(24YJC790187) （24YJC790187）
中南民族大学学术创新团队经费项目(XTS24019). （XTS24019）
