Research On The Impact Of Environmental Protection Tax On Technological Innovation Of Enterprises

China's economic development has entered into a new normal,which is changed from the high growth of the economy to the growth of medium speed.By virtue of this structural reform opportunity,China's production mode will be converted to green production mode.Environmental protection tax is the inevitable choice for China to change the mode of economic growth.Encouraging technological innovation of enterprises is one of the important ways for environmental protection tax to realize environmental protection.The impact of environmental protection tax on the efficiency of enterprise technology innovation has always been a hot topic of research.Scholars at home and abroad have studied the relationship between environmental regulation and efficiency of enterprise technology innovation from different aspects such as industry heterogeneity and regional differences.However,there is a lack of mechanism research and in-depth study combined with other models.This paper studies the impact mechanism of environmental protection tax on the efficiency of enterprise technology innovation.Combining with DEA-Tobit model,it first calculates the efficiency of enterprise technology innovation,and then empirically studies the impact of environmental protection tax on the efficiency of enterprise technology innovation.This paper studies the impact of environmental tax on the efficiency of technological innovation of enterprises,and better reveals the process and effect of environmental tax on technological innovation of enterprises from the mechanism of action.It makes up for the deficiency of the mechanism of environmental protection tax on technological innovation of enterprises,and provides the basis for the government to design more targeted,scientific and rational environmental protection tax policies.This paper takes environmental protection tax and enterprise technology innovation efficiency as the research content,and discusses it from two aspects: theoretical analysis and empirical analysis.From the perspective of theoretical analysis: firstly,the relevant theories of environmental protection tax and technological innovation efficiency are sorted out;secondly,the mechanism is studied from two aspects of "compensation effect" and "offset effect".From the perspective of empirical analysis: using the data of161 heavily polluting enterprises from 211 to 2017,the DEA analysis method was usedto obtain the low efficiency of technological innovation in China's heavy pollution industry.At the same time,the efficiency of technological innovation in heavy polluting environment showed an increasing trend.Secondly,the Tobit model is used to study the impact of environmental protection tax on the efficiency of enterprise number innovation.It is concluded that the implementation of environmental protection tax can promote the efficiency of enterprise technological innovation,which confirms Porter's theory.The article combines the results of empirical analysis to propose countermeasures to improve the environmental protection tax policy system,stimulate enterprise technology innovation and improve the efficiency of technological innovation.