税收绿色化对制造业绿色转型的影响研究

An Empirical Analysis of the Effect of Green Tax on the Green Transformation of Manufacturing

我国制造业长期的粗放模式发展导致资源浪费、环境污染严重,造成了"负外部性"市场失灵,通过政府的税收调控可以加以矫正。文章构建了涵盖环境、资源、经济、科技四方面的综合指标,运用主成分分析测度2000—2014年我国制造业绿色化状况,并就税收绿色化对制造业绿色转型的影响进行了实证分析,发现税收绿色化对制造业绿色转型有着显著的促进作用。因此,通过完善税收绿色化能够推动制造业绿色转型,并从提高税收绿色化和完善配套措施两方面来提出促进制造业绿色转型的相关建议。

The long-term extensive development in our manufacturing has caused serious waste of resources and pollution of the environment, bringing about market malfunction which results from negative externality and this situation can be corrected through the government＇s tax regulation. In order to measure the condition of green transformation in manufacturing from 2000 to 2014, an aggregative indicator including four aspects such as environment, resource, economy and technology is constructed by using principal component analysis. In the regression analysis about the impact of the greening of tax on green transformation of manufacturing, it found that the greening of tax has a significant positive effect on green transformation of manufacturing. Therefore, it helpful to boost green transformation of manufacturing by improving the green level of tax. And specific efforts can be made by enhancing the green level of tax and perfecting relevant measures to promote green transformation of manufacturing.