大气污染防治增加了企业税负吗

Does the Prevention and Control of Air Pollution Increase the Tax Burden of Enterprises?

《京津冀及周边地区2017年大气污染防治工作方案》将“2+26”城市确定为京津冀大气污染传输通道城市进行联合防治,基于此,文章以2013-2019年“2+26”城市所在省市的A股上市公司为研究对象,运用双重差分法检验“2+26”城市大气污染联合防治行动对企业税负的影响。研究结果表明,对“2+26”城市而言,大气污染联合防治行动使得企业税负显著增加。区分企业所在城市规模、是否属于污染密集型行业、企业所有制性质的异质性分析发现,大气污染联合防治行动对非污染密集型行业企业、国有企业以及位于小规模城市的企业税负影响更大。

The 2017 work plan for air pollution prevention and control in Beijing,Tianjin,Hebei and surrounding areas defines the“2+26”urban air pollution joint treatment plan,which also has a certain impact on the regional economy and enterprise development.Based on the“2+26”urban air pollution joint prevention and control action,this paper selects the data of A-share listed companies registered in the province and city where the“2+26”city is located from 2013 to 2019,and uses the difference-in-difference method to explore the impact of policies on the tax burden of micro enterprises.Further,the heterogeneity analysis is carried out on the scale of the city where the enterprise is located,the nature of enterprise ownership and whether the enterprise belongs to pollution intensive industry.The research results show that for the“2+26”cities,with the development of joint air pollution prevention and control actions,in order to improve environmental problems,all localities strictly implement the relevant policies of joint air pollution prevention and control actions.The government also uses fiscal and taxation means to implement stricter collection and management measures to ensure the effective implementation of the policy,which has a great impact on the production and operation of enterprises.In a short time,the cost of enterprises will increase and the tax burden of enterprises will increase significantly.Based on the heterogeneity analysis of the size of the city where the enterprise is located,whether it belongs to pollution intensive industries and the nature of enterprise ownership,it is found that big cities pay more attention to environmental issues,they also pay more attention to the environmental supervision.Compared with small cities,large cities already have a sound environmental supervision system before carrying out joint air pollution prevention and control actions.Therefore,the implementation of joint air pollution prevention and control actions has less impact on the tax burden of enterprises in large cities.Compared with enterprises in non pollution intensive industries,enterprises in pollution intensive industries bear greater public pressure and are subject to stricter supervision in terms of pollution discharge,production suspension and production restriction.At the same time,in order to encourage enterprises in pollution intensive industries to carry out technological innovation and reduce pollution emissions,the government will give enterprises corresponding innovation subsidies and stipulate a series of preferential tax policies to reduce the burden of enterprises.Therefore,the impact of joint air pollution prevention and control actions on the tax burden of enterprises in pollution intensive industries is relatively small.State owned enterprises have a certain administrative nature and undertake more government tasks.The government often takes state-owned enterprises as a link to achieve a series of economic and social goals,such as driving regional economic development and promoting employment.After the implementation of joint air pollution prevention and control actions,state-owned enterprises bearing certain social responsibilities took the lead in responding to national policies,and the tax burden of enterprises was more affected.