Research On The Impact Of Environmental Protection Tax On Heavily Polluting Enterprise ’s Green Technologies Upgrading

In order to cope with the increasingly serious problem of ecological and environmental protection,China clearly pointed out that it will take into account environmental protection while economic development,and strive to change from the original high-speed economic development to high-quality economic development.To this end,China is accelerating the construction and improvement of a green tax system with environmental protection tax as the main tax.The Environmental Protection Tax is the first comprehensive tax in the green tax system that best embodies the concept of green development,and was reformed from the reform of the sewage fee system since 1979.Although the sewage fee and the environmental protection tax are in the same line,the environmental protection tax system delegates more tax power to the local government,and the taxation standard can be determined according to the specific local conditions within the prescribed range,and many provinces have a certain degree of standard floating.So,what kind of policy impact will the reform of sewage charges into taxes,that is,the introduction of environmental protection,have on enterprises,especially heavy polluting enterprises?This paper will study the theoretical,factual and empirical levels.First of all,this paper combines the double dividend hypothesis and the Porter hypothesis at the theoretical level to analyze,arguing that the collection of environmental protection taxes increases the taxes paid by heavily polluting enterprises due to environmental pollution,prompting them to actively seek ways to reduce pollution emissions to reduce pollution costs.Heavy polluting enterprises will actively carry out green technology upgrading activities from the perspectives of product iteration,optimization of production processes,replacement of cleaning devices,etc.,which can be manifested as an increase in green patent achievements.Secondly,according to the changes in the system before and after the implementation of the environmental protection tax at the factual level,the characteristics of China’s environmental protection tax policy and its similarities and differences with sewage charges are deeply analyzed.By carefully comparing the differences in the standards for the collection of sewage fees and environmental protection taxes in various provinces,grouping them according to the change in the intensity of environmental protection taxes after the sewage fees are changed to taxes,focusing on the output results of the green technology upgrading of heavily polluting enterprises,and exploring how the environmental regulations brought about by the tax reform of sewage fees will have an impact on their green technology upgrades.Thirdly,on the basis of theoretical analysis and factual analysis,this paper uses the quasi-natural experiment of changing sewage charges to taxes to construct a double difference model,and studies the changes brought about by the implementation of environmental protection taxes on the green patent applications of heavily polluting enterprises from the empirical level.At the same time,by refining the agent variables of green technology upgrading,the quantity,quality and application mode of the analysis of green technology innovation results are analyzed,and the behavioral preferences and specific results of green technology upgrading by heavily polluting enterprises are further explored.This paper combines the theoretical,factual and empirical research to believe that environmental protection taxes can indeed promote the upgrading of green technologies of heavily polluting enterprises and are conducive to fundamentally achieving green development.At the same time,this paper also finds that environmental protection tax not only promotes the independent research and development of green patents for enterprises,but also helps enterprises to carry out joint applications for green patents.In addition,there is obvious heterogeneity in the nature of enterprises’ property rights on their impact on green technology upgrading.At last,based on the conclusions of the comprehensive analysis and the policy background of the implementation of the environmental protection tax,this paper tries to put forward reasonable policy suggestions from the perspectives of how to achieve more efficient environmental regulation and strengthen the incentive effect of the environmental protection tax on the green technology upgrading of heavily polluting enterprises,in order to help improve China’s environmental protection tax policy,promote the green transformation of heavily polluting enterprises and achieve high-quality economic development.