摘要
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.
作者
李欣
王玉兰
LI Xin;WANG Yu-lan(Shanxi Vocational College of Tourism,Taiyuan Shanxi 030031,China;Shanxi University of Finance and Economics,Taiyuan Shanxi 030006,China)
出处
《技术经济与管理研究》
北大核心
2024年第3期26-31,共6页
Journal of Technical Economics & Management
关键词
环境税
专精特新企业
绿色技术
Environmental tax
Specialized new enterprises
Green technology