| The rapid development of China’s economic and social development is inseparable from the tremendous contributions made by industrial enterprises.However,traditional industrial enterprises will discharge a large number of pollutants in the production process,causing huge damage to the environment.So,the government vigorously promotes the green transformation of industry,and encourages industrial enterprises to change their production mode from the extensive mode of high pollution to the intensive mode of green environmental protection.Environmental protection tax is an important environmental regulation tool,which is of great significance to protect and improve the environment,reduce pollutant emissions,and promote green development.In 2018,China implemented the environmental protection "fee to tax",and formally began to collect environmental protection tax.Innovation is an important driving force for economic and social development,among which green technology innovation plays an important role in accelerating the treatment of environmental pollution and promoting the construction of ecological civilization.Based on this,this paper puts forward the research question: can the implementation of the environmental protection "fee to tax" policy promote the green technology innovation of China’s industrial enterprises?At present,the existing research on the impact of "fee to tax" on green technology innovation of enterprises focuses on whether "fee to tax" can promote green innovation of heavily polluting enterprises.However,few studies have noticed that after the "fee to tax" policy,the environmental tax rate of many provinces in China has increased compared with the pollution charge,which increases the environmental tax burden of enterprises and also affects the green technology innovation of enterprises.Therefore,this paper takes the industrial enterprises in the provinces where the ring bonded tax rate has increased after the "fee to tax" as the experimental group,and the industrial enterprises in the provinces where the ring bonded tax rate has not changed after the "fee to tax" as the control group,and takes the number of green invention patent applications of enterprises as the measurement standard of the level of green technology innovation of enterprises,and uses the double difference model to empirically test the research hypothesis of this paper.The general content and structure of this thesis is as follows: The first chapter is an introduction,which mainly introduces the research background,significance and methods of this paper,as well as the existing innovations and shortcomings.In addition,the first chapter also summarizes the research results in related fields through literature review,and explores the innovation points of the thesis.The second chapter is the theory and mechanism analysis of the impact of environmental taxes on enterprise innovation.This chapter first defines the concepts of environmental taxes and green technology innovation,then reviews the contents of externality,Pigou tax and Porter hypothesis as the theoretical basis of this paper,and finally analyzes the mechanism of the impact of environmental protection tax on green technology innovation of enterprises.The third chapter is the analysis of the history and current situation of China’s environmental protection tax system.This chapter first introduces the historical process of the evolution of pollution charges into environmental protection taxes in China;secondly,by comparing pollution charges with environmental protection taxes,the significance of "fee to tax" is affirmed;finally,it analyzes the income scale and structure of environmental protection tax in recent years,and points out that the current environmental protection tax system in China is still not perfect.The fourth chapter is the empirical analysis of the impact of environmental protection "fee to tax" on green technology innovation of enterprises.This chapter first puts forward the research hypothesis that environmental protection "fee to tax" can promote green technology innovation of industrial enterprises;Then,based on the double difference model,an empirical study is designed;Then we use Stata software to conduct regression analysis on the sample data,and obtain the main empirical research results of this paper;Finally,through further robustness test and heterogeneity analysis,more reliable and comprehensive empirical analysis results are obtained.The fifth chapter is conclusion and suggestion.This chapter first draws the conclusion of this study according to a series of analysis results of the previous part of this thesis;Secondly,combining the current environmental protection tax system and the reality of green technology innovation of enterprises in China,the corresponding policy recommendations are put forward.This thesis closely links with the reality,and puts forward the following six suggestions for the problems existing in China’s environmental protection tax and green technology innovation of enterprises: Firstly,comprehensively improve the environmental protection tax rate to restrict the pollution emissions of enterprises;The second is to refine the preferential tax policies and stimulate the innovation motivation of enterprises;The third is to coordinate regional tax rate differences and prevent tax avoidance transfer of enterprises;Fourth,play the role of other taxes to form a green tax system;Fifth,promote the coordination of environmental protection departments and improve the efficiency of tax collection and management;The sixth is to introduce the scientific research force of universities to improve the innovation level of enterprises. |
PDF Full Text Request