经济学报2025，Vol.12Issue(2)：192-210,19.
税收激励对企业绿色创新的影响研究
A Study on the Impact of Tax Incentives on Enterprise Green Innovation:From the Perspective of Environmental Regulation and Financing Constraints
摘要
Abstract
Taxation has an important impact on enterprise innovation behavior.In the context of green development orientation,does the tax incentive created by the comprehensive value-added tax transformation induce firms to choose green innovation?We take the comprehensive value-added tax transformation as background,constructing the Chinese industrial enterprises green patent database,and using difference-in-difference method to find that:Firstly,the value-added tax transformation has significantly improved enterprise's green innovation capabilities in industries affected by the policy,but it has not encouraged more new enterprises to entry green innovation;Secondly,the'double'incentive effect of the value-added tax transformation on increased internal cash flow and improved external financing capacity eases the enterprise financing constraints,thus stimulating their green innovation.Tax incentives have a more pronounced effect on green innovation for enterprises that are less dependent on external financing,have a high level of nearby financial development and are state-owned.Finally,the level of environmental regulation by local governments has a positive moderating effect on the effect of value-added tax transformation in stimulating enterprises' green innovation.These findings provide useful experience support and policy inspiration for further optimizing the value-added tax policy and building a green innovation incentive policy system for enterprises.关键词
税收激励/增值税全面转型/环境规制/融资约束/企业绿色创新分类
社会科学引用本文复制引用
江鑫,胡文涛..税收激励对企业绿色创新的影响研究[J].经济学报,2025,12(2):192-210,19.基金项目
本研究受2024年安徽省社会科学创新发展研究课题"安徽政府采购政策优化对统一大市场建设的影响研究"(项目编号:2024CXQ022) （项目编号:2024CXQ022）
中国社会科学院生态文明研究所-贵州省社会科学院合作项目"贵州省绿色低碳发展战略与政策研究"(项目编号:STWM-HX-2023-012) （项目编号:STWM-HX-2023-012）
中国社会科学院创新重大项目"科技创新推动智能强国研究"(项目编号:2023YZD019)的资助. （项目编号:2023YZD019）
