税制绿化度与制造业企业碳生产率

Tax Greening Degree and Carbon Productivity of Manufacturing Enterprises

在新发展格局下,以绿色化税收为手段,协同推进制造业“降碳、减污、扩绿、增长”,对助力实现“双碳”目标和推动产业高质量发展具有重要意义。鉴于此,本文基于2010—2016年全国税收调查数据,探究绿色税收体系对制造业企业碳生产率的影响效果及其作用机制。研究发现,税制绿化度对制造业企业碳生产率有显著的正影响。机制分析表明,税制绿化度通过增加企业污染治理投入、提升技术创新水平和实现价值链升级来共同驱动碳生产率的提升,并且税制绿化度对不同要素禀赋企业的行为策略具有显著差异。此外,税制绿化度对制造业企业碳生产率和技术创新的影响存在垂直溢出效应,但最终税制绿化度主要还是通过水平效应来推动制造业企业的绿色化转型,从而提高碳生产率。异质性分析发现,税制绿化度对污染程度小、内销—出口兼顾型制造业企业的碳生产率的促进效果更为明显。本文的研究对合理选择绿色税制,推动制造业绿色转型,实现双碳目标提供了有益的政策启示。

Under the new development pattern,using green taxation as a means to jointly promote the“carbon reduction,pollution reduction,green expansion and growth”of manufacturing industry is of great significance to help achieve the“dual carbon”goal and promote the high-quality development of the industry.In view of this,based on the 2010-2016 national tax survey data,this paper explores the impact of the green tax system on the carbon productivity of manufacturing enterprises and its mechanism.The study finds that the greening degree of tax system has a significant positive impact on the carbon productivity of manufacturing enterprises.The mechanism analysis shows that the greening degree of tax system drives the improvement of carbon productivity by increasing the investment of enterprise pollution control,improving the level of technological innovation and realizing the upgrading of value chain,and the greening degree of tax system has significant differences in the behavior strategies of enterprises with different factor endowments.In addition,there is a vertical spillover effect on the impact of tax greening on the carbon productivity and technological innovation of manufacturing enterprises,but ultimately the tax greening degree mainly promotes the green transformation of manufacturing enterprises through horizontal effects,thereby improving carbon productivity.Heterogeneity analysis shows that the greening degree of tax system has a more obvious effect on the carbon productivity of manufacturing enterprises with low pollution and domestic-export balance.The research in this paper provides useful policy implications for the rational selection of green tax system,the promotion of green transformation of manufacturing industry and the realization of dual carbon goals.