环境税对企业绿色技术创新的影响研究——基于专精特新企业的数据分析

The Impact of Environmental Tax on Green Technological Innovation in Enterprises:Based on the Empirical Experience of Specialized Enterprises

选取专精特新企业2013—2022年相关数据并构建双向固定效应模型进行实证分析,对环境保护税与绿色技术创新的关系进行深入探讨。回归分析结果显示,环境保护税对专精特性企业的绿色技术创新具有显著促进作用。异质性分析结果显示,环境保护税更能促进承受税收负担适中的专精特新企业绿色技术创新。研究结论有助于提高企业绿色创新水平,并为政府制定更具针对性的环境税政策提供依据。

Select on the relevant data of specialized enterprises from 2013 to 2022,a bi-directional fixed effect model was constru-ctedfor empirical analysis,and the relationship between environmental protection tax and green technology innovation was deeply discussed.Regression analysis revealed a notably positive correlation between the two.Furthermore,heterogeneity analysis indicated that environmental protection taxes are particularly effective in driving green technological innovation among these enterprises with a moderate tax burden.The conclusion of this study is helpful to improve the green innovation level of enterprises and provide a basis for the government to formulate more targeted environmental tax policies.