资源综合利用税收优惠政策效果再评估——基于税源调查数据的实证分析

Reassessment of the Effect of Preferential Tax Policy for Recycling Resources:An Empirical Analysis Based on Tax Source Survey Data

资源综合利用税收优惠作为激励企业进行绿色技术创新,综合利用资源治污减排的政策安排已实施多年,现有政策评估研究在方法和数据源上都存在很大缺陷。采用PSM方法对全国税收调查微观企业数据进行实证检验,研究发现该政策对制造业企业充分利用中间产品和废弃物具有明显的减排效果,对于专业的废弃物资源综合利用企业(环保企业),优惠政策增加了这类企业外购废弃物数量增加15%~17%,即政策促进了废弃物专业处置市场的形成。但资源综合利用税收政策并非激发出制造业的绿色技术创新,企业为享受优惠政策,较多采用了低端物理方法处理技术,产品具有二次污染风险。因此,建议提高资源综合利用税收优惠政策的认定条件,鼓励企业进行高端的环保技术研发和应用,真正提高企业的绿色技术创新水平。

As a policy arrangement to motivate enterprises to innovate in green technologies and to comprehensively use resources for pollution reduction,the preferential tax policy for recycling resources has been implemented for many years.The existing policy evaluation researches have considerable flaws in their methods and data resources.This paper uses PSM method to conduct an empirical test of the micro enterprises data from the national tax survey.The findings show that this policy has a significant reduction effect on manufacturing enterprises’full use of the intermediate products and the waste;as for the professional waste resources comprehensive utilization enterprises(the environmental protection enterprises),the preferential policies have increased the amount of waste purchased by such enterprises by 15%~17%,that is,the policy has promoted the formation of a professional waste disposal market.However,the policy does not inspire green technological innovation in the manufacturing industry.In order to enjoy the preferential policies,a number of enterprises have adopted low-end physical methods to deal with the waste,and the products have the risk of secondary pollution.Therefore,it is suggested that the identification conditions for the preferential policies should have a higher threshold and the enterprises should be encouraged to develop and apply high-end environmental protection technologies,so as to truly improve the level of green technology innovation of the enterprises.