环境管制、税收贡献与企业能源效率——以“万家企业”政策为例

Environmental Regulation,Tax Contribution and Energy Efficiency of Enterprises:Evidence from the “Top 10,000 Program”

兼顾环境管制的有效性和经济社会的发展,对我国未来高质量实现“碳达峰”与“碳中和”目标,并逐步成为全球环境治理的关键引领者,具有极其重要的意义。本文以发改委等十二个部门于2011年12月联合印发的《万家企业节能低碳行动实施方案》作为环境管制政策的代表,利用断点回归设计来探究地方政府如何平衡这双重目标。研究发现:环境管制政策提高了企业的能源效率;企业税收贡献与其单位产值节能目标之间存在显著的负相关关系;在其他条件相同的情况下,受到环境管制后,税收贡献大的企业能源效率的提升幅度小于税收贡献小的企业。本文的研究结果揭示了地方政府如何策略性分配节能目标以实现本地区节约能源与经济发展的“双赢”,可以为我国后续制定和完善环境管制政策、进一步实现经济高质量发展提供重要参考。

Balancing the effectiveness of environmental regulation with the socio-economic development is of paramount significance for China's achievement of the carbon peaking and carbon neutrality goals,and its gradual emergence as a key leader in global environmental governance.This paper utilizes regression discontinuity design to investigate how local governments reconcile these dual objectives,with the Top Ten Thousand Enterprises Energy Saving and Low-Carbon Action Implementation Plan(referred to as the “Top 10,000 Program”) jointly issued by 12 government departments including the National Development and Reform Commission in December 2011 serving as a representative of environmental regulation policies.The findings of this paper are as follows.(1) Environmental regulation policies have improved the energy efficiency of enterprises;(2) There is a significantly negative correlation between enterprise tax contributions and their energy-saving targets per unit of output;(3) Under the control of other conditions,enterprises with higher tax contributions experience a smaller improvement in energy efficiency compared with those with lower tax contributions after being subjected to environmental regulation.The results reveal how local governments strategically allocate energy-saving targets to achieve a “win-win” situation of energy conservation and economic development in their respective regions.These findings provide essential insights for China's subsequent formulation and improvement of environmental regulation policies and further advancement of high-quality economic development.