环保财税政策促进企业绿色转型研究

Research on the Governance Mechanism and Path Optimization of Environmental Protection Financial and Tax Policies to Promote Green Transformation of Enterprises

当前我国主要的环保财税政策工具为环境保护税和环保补贴,通过对环保财税政策促进企业绿色转型的治理机制进行分析,并以2018—2022年沪深A股287家上市企业作为研究样本,采用双重固定效应模型进行了实证检验,研究发现:环境保护税主要通过减排机制促进了企业绿色转型,企业加大研发投入可以促进企业绿色转型,发挥环境保护税的主体地位,继续完善与绿色技术创新相关的税收优惠,并对符合条件的企业绿色研发投入给予补贴。

Currently,the main environmental fiscal and tax policy tools in China are the environmental protection tax and environmental subsidies.Through an analysis of the governance mechanism of environmental fiscal and tax policies promoting enterprises'green transformation,and empirical testing using a double fixed-effects model with 287 listed companies from Shanghai and Shenzhen A-share markets between 2018 and 2022 as research samples,the study found that:the environmental protection tax mainly promotes enterprises'green transformation through emission reduction mechanisms,and increasing R&D investment by enterprises can also facilitate green transformation.To achieve this,it is necessary to emphasize the primary role of the environmental protection tax,continue to improve tax incentives related to green technological innovation,and provide subsidies for eligible enterprises'green R&D investment.