“营改增”政策对长江经济带环境污染的影响研究

Research on the Impact of the Policy of"Business Tax Changed to VAT"on Environmental Pollution in the Yangtze River Economic Zone

在迈入经济高质量发展的新时代,全面深化财税体制改革,健全环境保护相关制度,有利于长期促进地方经济增长质量的提升。首先,立足于“营改增”政策从理论层面解释“营改增”对环境保护效应的作用机制。其次,采用双重差分计量经济方法实证检验了“营改增”税制改革对长江经济带108个城市环境污染产生的影响,并加入税收竞争、产业结构、地区创新和地方内生改革动力四个中介变量。结果发现:“营改增”税制改革使长江经济带的生态环境整体上得到了改善,生产耗能和各类废物排放指标都显著降低;对不同流域的分样本回归显示,“营改增”税制改革对长江上游的环境效益最高,长江中下游的效益较低,长江经济带污染防治需重点关注资源型城市和沿江城市。

In the new era of high-quality economic development,comprehensively deepening the reform of the fiscal and taxation system and improving the environmental protection system will help promote the improvement of the quality of local economic growth in the long term.First of all,based on the"Business Tax changed to VAT"policy,this articleexplains the influencing mechanism of the policy on the environmental protection from a theoretical level.Secondly,the double-differential econometric method is used to empirically test the impact of the"Business Tax changed to VAT"reform on the environmental pollution of 108 cities in the Yangtze River Economic Belt,and the four mediating variables of tax competition,industrial structure,regional innovation and local endogenous reform momentum are added.The results found that the reform of the"Business Tax changed to VAT"has improved the ecological environment of the Yangtze River Economic Zone as a whole,and the production energy consumption and various waste discharge indicators have been significantly reduced.Sub-sample regressions in different river basins show that the reform has the highest environmental benefits in the upper reaches of the Yangtze River and lower benefits in the middle and lower reaches of the Yangtze River,and the pollution prevention and control in the Yangtze River Economic Belt should focus on the resource-oriented and river side cities.