排污费税标准改革与企业绿色技术创新——基于2004~2017年沪深A股上市工业企业的实证分析

Pollution Fee and Tax Standard Reform and Enterprise Green Technology Innovation

2007年我国开始实施的排污收费标准调整政策对工业企业的研发投入具有显著的负向影响,但这种负向影响会随时间而减弱;从企业性质方面来看,国有控股上市工业企业的研发创新活动会受到排污费标准改革的负面影响,但民营和外资企业受到的影响并不显著。排污费税标准改革作为一种强化的经济型环境规制手段,在其收费标准调整强化后并不能倒逼污染企业的绿色技术研发创新。因此,政府应加强更为严格的环境信息监测披露,运用多种政策工具和大数据等信息手段撬动企业环境治理和生态保护,构建市场导向型的绿色技术创新体系。污染企业要自觉践行绿色发展理念,树立环境责任意识,主动调整战略部署,转变企业发展模式,通过技术和人才引进等举措来保障企业绿色技术创新,实现环境保护和绿色技术创新与经济社会效益的多赢。

The adjustment policy of pollution fee standard implemented in China in 2007 has a significant negative impact on the R&D investment of industrial enterprises,but the impact will weaken with time.The R&D and innovation activities of enterprises will be negatively affected by the reform of pollution fee standards,but the impact on private and foreign-funded enterprises is not significant.As a means of strengthening economical environmental regulation,the reform of pollution charges and tax standards cannot force polluting enterprises to innovate in green technology research and development after the adjustment and strengthening of the charging standards.Therefore,the government should strengthen more stringent environmental information monitoring and disclosure,use various policy tools and big data and other information means to leverage corporate environmental governance and ecological protection,and build a market-oriented green technology innovation system.Polluting enterprises should consciously practice the concept of green development,establish a sense of environmental responsibility,take the initiative to adjust their strategic deployment,transform their development model,and ensure green technological innovation of enterprises through measures such as technology and talent introduction,so as to achieve environmental protection and green technological innovation and economic and social benefits'win more.