环境保护税对高污染制造业企业绿色技术创新的影响分析

Analysis of the Impact of Environmental Protection Tax on Green Technological Innovation of Highly Polluting Manufacturing Enterprises

2018年1月1日,《环境保护税法》正式实施。在此之前,自2007年开始,我国政府就已开征环境保护税,高污染制造业企业也一直积极响应政府的号召。环境保护税作为一种新型绿色税种对我国的经济发展确实起到了一定的促进作用,但对高污染制造业企业绿色技术创新的影响究竟如何,需做深入探究。因此,选取2008年到2018年的高污染制造业企业面板数据,建立关于环境保护税的两阶段面板回归模型,以广义的环境保护税指标,深入研究环境保护税对高污染制造业企业绿色技术创新的影响。研究发现:环境保护税对绿色技术创新能够产生显著的正向作用;对于企业绿色技术创新,当期环境保护税不如滞后一期环境保护税作用明显;地区发展水平的不同也是影响企业绿色技术创新的重要因素之一。

On January 1, 2018, The law of environmental protection tax was brought into force. The environmental protection tax has been levied since 2007 and the highly polluting manufacturing enterprises have actively responded to the call of the government. As a new kind of green tax, environmental protection tax has promoted the nation’s economic development. However, further study is required as for its influence on the technological innovation of the highly polluting manufacturing enterprises. Therefore, the paper selects the panel data of manufacturing enterprises with high pollution from 2008 to 2018, establishes a two-stage panel regression model on environmental protection tax, and studies the impact of environmental protection tax on green technology innovation of manufacturing enterprises with high pollution in a broad sense. It is found that environmental protection tax can have a significantly positive effect on green technology innovation. As for the green technology innovation of enterprises, the current environmental protection tax data is not as significant as the lag of the first phase of environmental protection tax data. The different level of regional development is also one of the important factors affecting the green technology innovation of enterprises.