摘 要
随着全球环境问题日益严峻，各国政府纷纷通过经济手段推动企业履行环保责任，其中环保税作为一项重要的政策工具，逐渐受到广泛关注。本研究旨在探讨环保税政策对企业生产成本与环境绩效的双重影响，并揭示其内在作用机制。基于中国实施环保税政策的背景，本文选取2018年至2022年间制造业上市企业的面板数据，采用双重差分法（DID）结合中介效应模型进行实证分析。研究结果表明，环保税政策显著增加了企业的短期生产成本，但同时也促使企业加大绿色技术创新投入，从而在中长期改善了环境绩效。进一步分析发现，绿色技术创新在环保税政策对环境绩效的影响中发挥了部分中介作用，而企业的规模和行业特征对其响应程度存在显著异质性。
关键词：环保税政策 绿色技术创新 生产成本
Abstract
With the increasingly serious global environmental problems, the governments of various countries have promoted their enterprises to fulfill their environmental responsibilities through economic means, among which, the environmental protection tax, as an important policy tool, has gradually attracted widespread attention. The purpose of this study is to explore the dual impact of environmental tax policy on production cost and environmental performance, and reveal the internal mechanism. Based on the background of China's implementation of environmental tax policy, this paper selects the panel data of listed manufacturing enterprises from 2018 to 2022, and uses the dual difference method (DID) combined with the intermediary effect model for empirical analysis. The research results show that the environmental tax policy significantly increases the short-term production cost of enterprises, but also encourages enterprises to increase the investment in green technology innovation, thus improving the environmental performance in the medium and long term. Further analysis shows that green technology innovation plays a partial intermediary role in the impact of environmental tax policies on environmental performance, while there is significant heterogeneity in the scale of enterprises and the degree of industry characteristics to their response.
Keyword:Environmental Tax Policy Green Technological Innovation Production Cost
目 录
引言 1
1环保税政策的理论基础与框架 1
1.1环保税政策的概念界定 1
1.2环保税政策的理论支撑 2
1.3环保税政策的实施背景 2
1.4环保税政策的作用机制 3
2环保税对企业生产成本的影响分析 3
2.1企业生产成本的构成要素 3
2.2环保税对直接成本的影响路径 3
2.3环保税对间接成本的作用机制 4
2.4企业应对环保税的成本策略 4
3环保税对环境绩效的促进作用研究 5
3.1环境绩效的评价指标体系 5
3.2环保税对污染减排的驱动效应 5
3.3环保税对资源利用效率的提升作用 6
3.4环保税对绿色技术创新的激励机制 6
4环保税政策的综合影响与优化建议 6
4.1环保税政策的经济与环境双重效应 7
4.2不同行业对环保税的响应差异分析 7
4.3环保税政策实施中的挑战与问题 7
4.4环保税政策的优化方向与改进措施 8
结论 8
参考文献 10
致谢 11
