Research On Environmental Tax,Green Technology Innovation And Enterprise Environmental Performance

The Fifth Plenary Session of the 19 th CPC Central Committee put forward the work requirements of "promoting green development and promoting the harmonious coexistence between man and nature".How to change from extensive development mode to green and sustainable development mode has become a concern of the government,enterprises and all sectors of society.As a kind of market incentive environmental regulation,environmental tax plays a vital role in promoting enterprises to carry out green technology innovation and green production mode transformation.Heavy pollution industry has the characteristics of high pollution and high energy consumption.It is not only the main source of environmental pollution,but also the focus of energy conservation and emission reduction.Facing the increasingly strict pressure of environmental regulation,exploring the relationship between environmental tax,green technology innovation and enterprise environmental performance is of great significance for heavy pollution industries to use green technology innovation to achieve the balance between environmental cost and performance and implement the concept of green development.Taking the heavy pollution industry of Shanghai and Shenzhen A-share listed companies from 2010 to 2020 as the research object,this paper uses least square regression to explore the relationship between environmental tax,green technology innovation and enterprise environmental performance.It is found that environmental tax can promote the environmental performance of enterprises,and there is a lag;Green technology innovation plays an intermediary role between environmental tax and enterprise environmental performance.Further research shows that in high intellectual property protection areas,due to reducing the R&D spillover of green technology innovation,environmental tax will positively affect the environmental performance of enterprises through green technology innovation;Under the pressure of green industrial agglomeration environment,it is easier for enterprises to imitate the behavior of green industrial innovation,so it plays the same role as other industrial innovation areas;There are regional differences in the collection of environmental tax,and the intensity of regional environmental responsibility plays a positive regulatory role between environmental tax and green technology innovation.The result of this paper is to expand and enrich the research related to environmental tax,provide reference and theoretical basis for the government to further formulate and improve environmental regulation policies,and also help encourage enterprises to carry out green technology innovation and realize the green transformation of production mode.The research is in line with the background of China’s high-quality development,and is also conducive to promoting the harmonious unity of economy,society and ecology...