摘要
基于我国30个地区经济数据,从不同技术进步路径审视绿色税收对制造业绿色转型的影响。研究表明:广义、中义绿色税收能正面作用于制造业绿色转型,但狭义绿色税收的功效没有得以发挥;绿色税收能通过激发自主创新或国外技术引进间接提升了绿色转型效率,但国内技术购买的传导作用没有得到证实;以技术改造为调节变量,发现随着技术改造投入加大,国内技术购买亦可以发挥中介效应。
Based on the economic data of 30 regions in China,this paper examines the impact of green tax on the green transformation of manufacturing industry from different paths of technological progress.The results show that:the broad and medium sense of green tax can positively affect the green transformation of manufacturing industry,but the narrow sense of green tax does not play its role;green tax has a positive effect on the green transformation of manufacturing industry.It can indirectly improve the efficiency of green transformation by stimulating independent innovation or foreign technology introduction,but the transmission effect of domestic technology purchase has not been confirmed;taking technological transformation as a moderating variable,it is found that with the increase of technological transformation investment,domestic technology purchase can also play a mediating role.
作者
何吾洁
HE Wu-Jie(Fujian Business University,Fuzhou Fujian 350012,China)
出处
《铜陵学院学报》
2021年第5期44-49,共6页
Journal of Tongling University
基金
福建省社会科学规划项目“以绿色税收促进福建省制造业绿色转型的研究”(FJ2018C021)。
关键词
绿色税收
技术进步
绿色全要素生产率
green tax
technological progress
green total factor productivity
