在“双碳目标”背景下,中国逐步提高对企业高质量发展的要求。本文基于2015~2022年中国A股上市制造业企业数据,将我国环保费改税政策作为一项准自然实验,采用双重差分法,实证检验环保费改税对于企业高质量发展的影响。研究结果表明:第一...在“双碳目标”背景下,中国逐步提高对企业高质量发展的要求。本文基于2015~2022年中国A股上市制造业企业数据,将我国环保费改税政策作为一项准自然实验,采用双重差分法,实证检验环保费改税对于企业高质量发展的影响。研究结果表明:第一,环保费改税促进了企业的高质量发展;第二,环保费改税通过加大企业技术创新力度促进了企业高质量发展;第三,进一步分析发现,环保费改税促进企业高质量发展的作用在媒体关注度较高的企业中更为明显,研究结果为我国进一步完善和优化环保税政策提供了借鉴意义,有助于实现经济社会的可持续发展。In the context of the “dual carbon goals”, China has gradually increased its requirements for high-quality development of enterprises. Based on the data of China’s A-share listed manufacturing enterprises from 2015 to 2022, this paper takes China’s environmental protection fee tax reform policy as a quasi-natural experiment, and empirically examines the impact of environmental protection fee tax reform on the high-quality development of enterprises by using the difference-in-difference method. The results show that: first, the reform of environmental protection fee to tax promotes the high-quality development of enterprises;second, the change of environmental protection fee to tax has promoted the high-quality development of enterprises by increasing their technological innovation;thirdly, further analysis finds that the role of environmental protection fee to tax in promoting the high-quality development of enterprises is more obvious in enterprises with high media attention, and the research results provide reference significance for further improving and optimizing the environmental protection tax policy in China, which is conducive to achieving sustainable economic and social development.展开更多
文摘在“双碳目标”背景下,中国逐步提高对企业高质量发展的要求。本文基于2015~2022年中国A股上市制造业企业数据,将我国环保费改税政策作为一项准自然实验,采用双重差分法,实证检验环保费改税对于企业高质量发展的影响。研究结果表明:第一,环保费改税促进了企业的高质量发展;第二,环保费改税通过加大企业技术创新力度促进了企业高质量发展;第三,进一步分析发现,环保费改税促进企业高质量发展的作用在媒体关注度较高的企业中更为明显,研究结果为我国进一步完善和优化环保税政策提供了借鉴意义,有助于实现经济社会的可持续发展。In the context of the “dual carbon goals”, China has gradually increased its requirements for high-quality development of enterprises. Based on the data of China’s A-share listed manufacturing enterprises from 2015 to 2022, this paper takes China’s environmental protection fee tax reform policy as a quasi-natural experiment, and empirically examines the impact of environmental protection fee tax reform on the high-quality development of enterprises by using the difference-in-difference method. The results show that: first, the reform of environmental protection fee to tax promotes the high-quality development of enterprises;second, the change of environmental protection fee to tax has promoted the high-quality development of enterprises by increasing their technological innovation;thirdly, further analysis finds that the role of environmental protection fee to tax in promoting the high-quality development of enterprises is more obvious in enterprises with high media attention, and the research results provide reference significance for further improving and optimizing the environmental protection tax policy in China, which is conducive to achieving sustainable economic and social development.