绿色税收对制造业绿色转型的影响研究——基于绿色全要素生产率的经验数据

Research on the Influence of Green Tax on Green Transformation of Manufacturing Industry—Empirical Data Based on Green Total Factor Productivity

基于我国30个省、自治区、直辖市的相关数据^(①),通过构建包含非期望产出的SBM模型测算地区绿色全要素生产率进程,实证分析绿色税收对制造业绿色转型的影响。研究表明:(1)2008—2016年我国制造业绿色全要素生产率缓慢提升,纯技术进步是关键因素,因此推断技术进步是制造业绿色转型的主要途径;(2)广义和中义的绿色税收均能促进绿色全要素生产率和纯技术进步的提升,而狭义绿色税收没有发挥其实质作用;(3)自主创新、境内技术引进这两种技术路径与绿色税收的交互作用存在异质性,进一步揭示了绿色税收、技术进步和制造业绿色转型三者间的关系。

Based on the relevant data of 30 provinces,autonomous regions and municipalities(directly under the central government)in China,this paper calculated the process of regional green total factor productivity(TFP)by constructing a SBM model containing non-expected outputs,and empirically analyzed the impact of green tax on the green transformation of manufacturing industry.The empirical results showed that:first,the green total factor productivity of China′s manufacturing industry slowly increased from 2008 to 2016,and pure technological progress is the main factor.Therefore,it is inferred that technological progress is the main pathway for manufacturing green transformation;second,green taxation in both broad sense and middle sense promote green total factor productivity and pure technological progress,but the green tax in the narrow sense does not play its essential role;third,the interaction between independent innovation and domestic technology introduction as well as the green tax is heterogeneous,which further reveals the three relationships among green tax,technological progress and green transformation of manufacturing industry.