环保费改税对重污染企业绿色技术创新的影响研究——基于《中华人民共和国环境保护税法》实施的多案例分析

Research on the Impact of Environmental Protection Fee into Tax on Green Technology Innovation of Heavy Pollution Enterprises:Multi-Case Analysis Based on the Environmental Protection Tax Law of the People’s Republic of China

通过多案例研究方式,主要从环保费改税后企业税负变化、研发投入、创新成果和专利情况以及污染处理技术四个方面,分析了环保费改税对于重污染企业绿色技术创新的影响,证实了环保费改税对企业开展绿色创新活动有着正向激励和反向倒逼的作用,提升了企业的绿色技术创新能力。进而提出如下政策建议:应完善相关政策支持体系,进一步加强对企业绿色技术创新的补贴支持;不断扩大污染物征税范围,推动“双碳”目标实现;企业应加大研发投入,实施绿色技术创新战略;更新升级生产设备,提高污染处理技术。

This paper analyzes the relationship between the change of environmental protection fee into tax and the green technological innovation of heavily polluting enterprises through multiple case studies,mainly from the following four aspects:the change of enterprise tax burden after the change of environmental protection fee into tax,R&D investment,innovation achievements and patents,and pollution treatment technology.It confirms that the change of environmental protection fee into tax has a positive incentive and reverse force on enterprises to carry out green technological innovation activities,and improves the green technological innovation ability of enterprises.Then,the following policy recommendations are put forward:Relevant policy support systems should be improved to further strengthen the subsidy support for green technological innovation of enterprises;It should continuously expand the scope of pollutant tax and promote the realization of the dual-carbon goal;Enterprises should increase R&D investment and implement green technological innovation strategy;It should update and upgrade production equipment and improve pollution treatment technology.