增负还是减负:环境保护税与企业税收负担

Increasing Burden or Reducing Burden:Environmental Protection Tax and Enterprise Tax Burden

文章采用2015—2022年上市公司面板数据,构建三重差分模型探讨环境保护税对重污染企业税收负担的影响。研究发现:环境保护税对重污染企业减负具有积极作用,推动企业致力于绿色研发创新和向下盈余管理来降低税收负担。环境保护税显著降低了非国有企业以及地方环保监管严、税收征管强地区重污染企业的税收负担。据此,提出积极落实《环境保护税法》、优化环境保护税污染排放的税收减免和优惠政策、制定差别化征收的环境保护税税率等政策建议。

The article adopts the panel data of listed enterprises from 2015 to 2022 and constructs a difference-indifference-in-differences model to explore the impact of environmental protection tax on the tax burden of heavy pollut⁃ing enterprises.The study finds that the environmental protection tax has a positive effect on the tax burden reduction of heavy polluting enterprises,which promotes enterprises to commit to green R&D and innovation and carry out downward surplus management to reduce the tax burden of enterprises.The environmental protection tax significantly reduces the tax burden of heavy polluting enterprises in non-state-owned enterprises,areas of strict local environmental supervision and tax administration.Based on this,we propose to implement"Environmental Protection Tax Law",optimize tax reduc⁃tions and incentives for pollution emissions under the environmental protection tax,and simultaneously formulate differen⁃tial environmental protection tax rates as policy recommendations.