Research On The Impact Of Differentiated Carbon Tax On Low Carbon Technology Innovation

The development of a low-carbon economy has become one of the core objectives of China's social and economic development in the new era.Low-carbon technology innovation is the core of low-carbon economic development.However,enterprises have insufficient investment in low-carbon technology innovation due to cost and risk considerations.The government should rationally use differentiated carbon tax policies to distort the price of carbon emission factors and low-carbon technology innovations in enterprise operations to induce enterprises to actively carry out low-carbon technology innovation.Differentiated tax rate is one of the basic forms of tax policy.Differentiated carbon tax is more flexible and pertinent than unified carbon tax,which can guide enterprises to carry out low-carbon technology innovation more effectively.Under the combined policy of differentiated carbon tax,differentiated low-carbon technology innovation subsidies,differentiated carbon tax and differentiated low-carbon technology innovation subsidies,build factors including carbon emissions,carbon emission reductions and low-carbon technology innovation costs.Low-carbon technology stock heterogeneity enterprise low-carbon technology innovation dynamic game model.Analyze the impact of differentiated carbon tax and other differentiated policy regulations on low-carbon technology innovation and the impact of low-carbon technology innovation cost factors and carbon emission reduction effects on low-carbon technology innovation choices.After numerical simulation,it is found that the differentiated carbon tax policy has more advantages than the unified carbon tax policy in promoting high-carbon emission enterprise groups to carry out low-carbon technology innovation;the differentiated subsidy policy promotes high-and low-carbon technology innovation enterprise groups to carry out low-carbon technology.Innovation is more advantageous than a unified subsidy policy.High and low carbon technology stock enterprises are carbon emission cost sensitive groups.Under the differentiated carbon tax policy,actively reduce carbon emissions and reduce carbon tax burden through low carbon technology innovation;low carbon technology stock enterprises are low carbon technology innovation risk sensitive Under the differential subsidies for low-carbon technology innovation,we will actively carry out low-carbon technology innovation under the government's subsidies,and strive for market-first advantages brought about by technological innovation.At the same time,the differentiated carbon tax policy has the characteristics of diminishing marginal utility,while the differentiated subsidy policy does not have this feature.For companies with high innovation cost factors,the government must provide subsidy policies to share the risks of low-carbon technology innovation.In order to prevent enterprises from considering moderate innovation for innovation costs,ensuring that enterprises continue to carry out low-carbon technology innovation and achieve breakthrough results,the government must implement carbon emission cost regulation and impose a carbon tax.According to the low-carbon technology stock heterogeneity enterprise low-carbon technology innovation dynamic game model simulation results,in the context of China's tax reduction and fee reduction policy: in the short-term,the government should focus on differentiated low-carbon technology innovation subsidy policy,support key industries Conduct low-carbon technology innovation.The medium-term government can levy a carbon tax and form a situation of differentiated carbon tax and differentiated low-carbon technology innovation subsidy portfolio policy.It not only induces enterprises to carry out low-carbon technology innovation by raising the price of carbon emissions,but also shares the risks borne by enterprises' low-carbon technology innovation activities with subsidy policies.In the long-term government,the subsidy policy can be degraded.Only the differentiated carbon tax policy will guide enterprises to carry out low-carbon technology innovation.The fiscal revenue generated by the carbon tax can be used to restore the ecological environment and study cutting-edge low-carbon technologies such as carbon capture.In implementing the differentiated carbon tax policy,the government must give high-tech low-carbon technology innovation subsidies to high-tech innovation industries to ensure that they choose low-carbon technology innovation.Because the differentiated low-carbon technology innovation subsidy policy has a bottleneck,the government must impose a carbon tax to form a carbon emission cost regulation.