湖北文理学院学报2026，Vol.47Issue(5)：61-69,9.
减税政策对企业绿色全要素生产率的影响研究
Impact of Tax Cut Policy on Green Total Factor Productivity of Enterprises:Based on Evidence from Listed A-share Chinese Companies
徐唱1
作者信息
- 1. 安徽大学 经济学院,安徽 合肥 230601
- 折叠
摘要
Abstract
Based on data from Chinese industrial listed companies,this study employs a two-way fixed effects model and a two-stage least squares method to explore the role of tax cuts in promoting the improvement of enterprise green total factor productivity(GTFP).The results show that enterprise GTFP can be significantly enhanced under the impetus of tax cut policies,and this finding has passed a series of robustness and endogeneity tests.The heterogeneous analysis reveals that the green effect of tax cuts is more pronounced for large-scale enterprises,state-owned enterprises,and enterprises that received tax cuts after 2015.The mediating effect test indicates that tax cut policies can improve corporate GTFP by promoting the enhancement of corporate green innovation levels.The moderating effect test finds that the green awareness of corporate executives positively moderates the relationship between tax cut policies and GTFP.关键词
减税政策/绿色全要素生产率/税收负担/绿色技术创新Key words
tax cut policy/green total factor productivity/tax burden/green technology innovation分类
管理科学引用本文复制引用
徐唱..减税政策对企业绿色全要素生产率的影响研究[J].湖北文理学院学报,2026,47(5):61-69,9.
