税收政策能增强企业的环境责任吗——来自我国上市公司的证据

Can Tax Policies Enhance Corporate's Environmental Responsibility?Evidence from Chinese Listed Companies

以2010—2013年和讯网上市公司社会责任测评体系中的企业环境责任评分为样本,实证检验企业实际税负对企业环境责任的影响。结果发现:企业实际税负与企业环境责任呈现正相关关系;企业获得的税收优惠与环境责任之间呈现负相关关系;对于污染性行业的企业来说,其环境责任与实际税负不相关,非污染性行业的企业环境表现与实际税负则呈现正相关关系。这表明,我国企业所得税有关环境保护的优惠政策对污染性行业的企业的绿色生产诱导作用十分微弱。

Based on environmental responsibility scores of Listed Company Social Responsibility Evaluation System in Hexun Net during 2010 to 2013, this paper examines the relationship between corporate＇s effective tax rate and corporate＇s environmental responsibility. The results show that corporate＇s effective tax rate is positive with corporate＇s environmental responsibility, while eorporate＇s tax incentives is negative with corporate＇s environmental responsibility. For corporates in polluting industries, its＇ effective tax rate is not related with environmental responsibility, while for corporates in Non - polluting industries, its＇ effective tax rate is positive with environmental responsibility. This results indicates that tax incentives policies in Enterprise Income Tax Law are insufficient to lead corporates in polluting industries to select green production.