税收激励的环境治理效应——来自增值税转型改革的证据

• 作者： 毛其淋 ¹ 王维高 ²
• 作者单位：
  1.  南开大学经济学院

  2.  北京大学经济学院
• 发布时间：2025-01-03

摘要: 对于处在转型期的中国来说，制造业企业既是我国经济发展的中坚力量，也是污染排放的主要来源。本文以中国2009年在全国范围内推进的增值税改革作为准自然实验，采用倍差法系统地考察了税收激励政策的环境治理效应及作用机制。本文发现，税收激励显著降低了企业污染强度。进一步的机制检验表明，税收激励主要通过减排设备投资效应、技术进步效应和规模扩张效应促进企业减排。此外，本文通过引入企业异质性特征检验税收激励对企业污染强度的差异性影响，发现税收激励显著降低了外资、私营以及具有高融资依赖度的企业的污染强度。最后，本文还深入探讨了增值税转型与污染持续期的关系，发现税收激励降低了企业污染持续期。本文的研究不但有助于解释财税政策所引致的环境治理效应，还从动态和静态两个维度全面阐释了税收激励的绿色效应。

Abstract: For China in the transition period, manufacturing enterprises are not only the back-bone of China’s economic development, but also the main source of pollution emission. Taking China’s nationwide VAT reform in 2009 as a quasi-natural experiment, this paper systematically examines the environmental governance effects and mechanisms of tax incentive policies by using the difference in difference method. This paper finds that tax incentives significantly reduce enterprise pollution intensity. Further mechanism test shows that tax incentives promote enterprise emission reduction mainly through emission reduction equipment investment effect, technological progress effect and scale expansion effect. In this paper, the heterogeneous characteristics of enterprises are introduced to test the differential effects of tax incentives on the pollution intensity of enterprises. It is found that tax incentives significantly reduce the pollution intensity of foreign capital, private enterprises and enterprises with high dependence on financing. Finally, the relationship between VAT transformation and pollution duration is further discussed, and it is found that tax incentives reduce the pollution duration of enterprises.This paper not only helps to explain the environmental governance effect caused by fiscal and tax policies, but also comprehensively explains the green effect of tax incentives from both dynamic and static dimensions.

• 分类： 应用经济学 >> 财政学
• 稿件状态： 已在期刊出版
期刊名称： 《应用经济学评论》 2024年 第1期
• 引用： PSSXiv:202501.00404 (或此版本 PSSXiv:202501.00404V1)
  DOI:10.12451/202501.00404
  CSTR:32012.36.PSSXiv.202501.00404
• 推荐引用方式： 毛其淋,王维高.税收激励的环境治理效应——来自增值税转型改革的证据.应用经济学评论,2024(1).[PSSXiv:202501.00404V1] (点此复制)