绿色税制对稀土企业全要素生产率促进作用研究——基于资源税改革的实证分析

Research on the Promoting Effect of Green Tax System on Total FactorProductivity of Rare Earth Enterprises——Empirical Analysis Based on Resource Tax Reform

为实现“双碳”目标、促进绿色低碳经济建设,以资源税改革为准自然实验,基于2012-2021年20家稀土上市企业的微观数据,以LP法构建企业全要素生产率指标,采用固定效应模型分析绿色税制对提升企业全要素生产率以及促进稀土产业高质量发展的积极作用。研究发现:稀土资源税改革能显著提升稀土产业的全要素生产率,研发投入与全要素生产率之间存在正相关关系,且研发投入在稀土资源税改革和全要素生产率之间起中介作用;稀土资源税改革对中游企业的全要素生产率有明显的促进作用,但对上游和下游企业的作用并不显著。为促进稀土企业全要素生产率提升,应完善绿色税收体系、提高研发投入强度、制定差异化稀土资源税率、完善资源税与其他政策之间的协调性。

In order to achieve the"dual carbon"goal and promote the construction of a green and low-carbon economy,a natural ex-periment was conducted based on the reform of resource tax.Based on the micro data of 20 rare earth listed enterprises from 2012 to 2021,an enterprise total factor productivity index was constructed using the LP method.A fixed effect model was used to analyze the positive role of green tax system in improving enterprise total factor productivity and promoting high-quality development of the rare earth industry.Research has found that the reform of rare earth resource tax can significantly improve the total factor productivity of the rare earth industry.There is a positive correlation between R&D investment and total factor productivity,and R&D investment plays a mediating role between the reform of rare earth resource tax and total factor productivity;The reform of rare earth resource tax has a significant promoting effect on the total factor productivity of midstream enterprises,but its effect on upstream and downstream enterprises is not significant.To this end,policy recommenda-tions are proposed to promote the improvement of total factor productivity of rare earth enterprises by improving the green tax system,increas-ing the intensity of research and development investment,formulating differentiated rare earth resource tax rates,and improving the coordina-tion between resource tax and other policies.