减税降费对绿色全要素生产率的影响研究

Research on the Impact of Tax Reduction and Fee Reduction on Green Total Factor Productivity

实施减税降费政策,推动技术创新是提高绿色全要素生产率、促进经济可持续发展的重要举措。文章基于中国30个省级2009~2021年面板数据,运用固定效应模型分析减税降费对绿色全要素生产率的影响效应及影响机制。研究发现:总体上减税降费显著促进了绿色全要素生产率的提升,经过稳健性检验和内生性讨论后该结论仍然成立。异质性分析发现减税降费对绿色全要素生产率的影响存在区域差异;机制分析表明减税降费通过技术创新提升绿色全要素生产率;门槛效应表明减税降费对绿色全要素生产率的提升作用受到财政分权和产业结构升级的约束。因此,应该持续释放减税降费政策红利,提升技术创新水平,推动绿色全要素生产率的提高。Implementing tax reduction and fee reduction policies and promoting technological innovation are important measures to improve green total factor productivity and promote sustainable economic development. The article is based on panel data from 30 provinces in China from 2009 to 2021, and uses a fixed effects model to analyze the impact and mechanism of tax reduction and fee reduction on green total factor productivity. The study found that overall, tax reduction and fee reduction significantly promoted the improvement of green total factor productivity, and this conclusion still holds true after robustness testing and endogeneity discussion. Heterogeneity analysis reveals regional differences in the impact of tax and fee reductions on green total factor productivity;Mechanism analysis shows that tax reduction and fee reduction can enhance green total factor productivity through technological innovation. The threshold effect indicates that the effect of tax reduction and fee reduction on improving green total factor productivity is constrained by fiscal decentralization and industrial structure upgrading. Therefore, we should continue to release the dividends of tax reduction and fee reduction policies, enhance the level of technological innovation, and promote the improvement of green total factor productivity.