首都经济贸易大学学报2025，Vol.27Issue(6)：16-28,13.DOI:10.13504/j.cnki.issn1008-2700.2025.06.002
环境保护税改革对城市经济高质量发展的影响研究
The Impact and Mechanism of Environmental Protection Tax Reform on the High-quality Urban Economic Development—From the Dual Perspective of Green Innovation Effect and Energy Effect
摘要
Abstract
The Environmental Protection Tax Law,as China's first individual tax law specifically embodying the concept of"green tax system"and promoting the construction of ecological civilization,has been officially im-plemented since 2018.This paper takes China's environmental protection tax reform(EPTR)as a quasi-natural ex-periment and employs a difference-in-differences(DID)method to empirically analyze the impact of EPTR on the urban high-quality economic development,based on panel data from 273 prefecture-level and above cities in China from 2015 to 2022.Additionally,it explores the mechanisms and heterogeneous policy effects of this reform. The results are as follows.First,the EPTR significantly enhances urban high-quality economic development and releases the economic dividends of the policy,and this conclusion still holds after a series of robustness tests.Second,the EPTR promotes high-quality economic development through the green innovation effect and the energy effect.Third,the positive impact of the EPTR on high-quality economic development is more pronounced in nation-al model cities for environmental protection,national key cities for environmental protection,and cities with sub-stantial increases in tax rates.Additionally,as regional fiscal self-sufficiency and environmental enforcement in-crease,the driving force of the EPTR on high-quality economic development becomes more obvious. This paper makes contributions as follows.First,it empirically demonstrates how the EPTR enhances urban high-quality economic development.Second,by exploring the pathways through which the EPTR affects high-quali-ty economic development from the perspectives of the green innovation effect and the energy effect,it deepens re-search on the impact mechanism of EPTR.Third,it conducts an in-depth analysis of the moderating effects of fiscal self-sufficiency and environmental enforcement in the EPTR's influence on high-quality economic development.Last,it enriches research on the heterogeneous policy effects of the EPTR under characteristics such as city positio-ning and environmental concern,helping formulate and implement environmental policy more scientifically and ra-tionally. This paper proposes the following policy implications.First,it suggests appropriately and timely raising the en-vironmental protection tax rates to gradually guide enterprises toward green development.Second,it is necessary to give full play to the green innovation effect and energy effect of the environmental protection tax,and inject green growth momentum for urban high-quality economic development.Third,it emphasizes enhancing regional environ-mental enforcement to fortify the"safety line"for environmental protection and eliminate unreasonable phenomena such as"GDP-only focus".Fourth,in the process of EPTR implementation,the heterogeneous characteristics of different regions should be fully considered to ensure the effectiveness and relevance of the policy.关键词
环境保护税/经济高质量发展/绿色创新效应/能源效应/财政自足率/环保执法力度Key words
environmental protection tax/high-quality economic development/green innovation effect/energy effect/financial self-sufficiency rate/environmental law enforcement分类
管理科学引用本文复制引用
杨喆,熊振武,薛文晧,石磊..环境保护税改革对城市经济高质量发展的影响研究[J].首都经济贸易大学学报,2025,27(6):16-28,13.基金项目
国家社会科学基金青年项目"企业行为视角下环境保护税的地区异质性效应评估与优化设计研究"(21CJY011) （21CJY011）
