绿色税收对资源型企业绿色转型的影响——基于多时点DID的实证

• 作者： 隋书才 ¹ 徐素波 ¹
• 作者单位：
  1.  黑龙江八一农垦大学经济管理学院
• 通讯作者： 徐素波 
• 发布时间：2025-05-29

摘要: 绿色税收是我国促进资源集约、治污减排和绿色发展的重要政策工具，对于资源型企业绿色转型具有重要意义。基于2011-2023年A股资源型企业上市公司数据，实证检验绿色税收对资源型企业绿色转型的影响。研究结果表明，绿色税收能够显著加快资源型企业绿色转型进程，且呈上升趋势，在经过一系列稳健性检验后结果仍成立。机制检验表明，绿色税收通过促进企业技术创新、增加企业环保投资与提高财政环保补助加快资源型企业绿色转型进程。异质性分析表明，绿色税收对资源型企业绿色转型的影响在位于三大世界级城市群的企业、大型国有企业及拥有绿色专利的企业中效果更明显。为更好加快资源型企业绿色转型，政府应进一步完善绿色税收体系、优化绿色税收政策，资源型企业应积极响应国家政策导向，从而实现可持续发展与生态环保的双赢。

Abstract: Green taxes are an important policy tool for promoting resource conservation, pollution reduction, and green development in China, and have significant implications for the green transformation of resource-based firms.Based on the data of A-share resource-based firms from 2011 to 2023, this study empirically examines the mechanisms and effects of green taxation on the green transformation of these firms. The findings show that green taxation can significantly accelerate the green transformation process of resource-based enterprises, with this effect showing an upward trend,and the results are still valid after a series of robustness tests.. Mechanism analysis indicates that green taxation accelerates the green transformation of resource-based firms by promoting technological innovation, increasing environmental protection investments, and enhancing fiscal subsidies for environmental protection. The heterogeneity analysis reveals that the impact of green taxation on the green transformation of resource-based firms is more pronounced in companies located in three world-class city clusters, large state-owned enterprises, and those holding green patents. To better facilitate the green transformation of resource-based firms, the government should further improve the green tax system and optimize green tax policies. Resource-based firms should actively respond to national policy orientation,so as to achieve a win-win benefits of sustainable development and ecological protection.

• 来自： 隋书才
• 分类： 应用经济学 >> 财政学 应用经济学 >> 金融学 生态学 >> 生态管理
• 稿件状态： 未投稿
• 引用： PSSXiv:202505.03203 (或此版本 PSSXiv:202505.03203V1)
  DOI:10.12451/202505.03203
  CSTR:32012.36.PSSXiv.202505.03203
• 推荐引用方式： 隋书才,徐素波.绿色税收对资源型企业绿色转型的影响——基于多时点DID的实证.哲学社会科学预印本平台:https://zsyyb.cn/abs/202505.03203.[PSSXiv:202505.03203V1] (点此复制)