Research On The Impact Of Enterprise Income Tax Burden On Green Technology Innovation Of Energy Enterprises ——Based On The Listed Companies From The Year 2012 To 2019

With the rapid development of economic level,the problems of environmental damage and energy consumption have also become urgent.The low-end production methods of high consumption,high loss,low output and low return produced by energy companies in the long-term development process run counter to the new development concept and the vision of leading high-quality economic development in the current new era.Therefore,energy companies seek A new approach to efficient economic development guided by ecology and green development is imperative.Therefore,green technology innovation has become an effective solution under protection,economic development quality and efficiency improvement.Whether green technology innovation activities can be carried out smoothly is affected by their own tax burden.Whether green technology innovation activities can be carried out smoothly is affected by its own tax burden,and how much an enterprise can invest in green technology development and environmental governance depends on the level of corporate income tax burden.Therefore,it is very necessary to analyze the impact of corporate income tax burden on micro-enterprise green technology innovation.Few researches using the enterprise income tax to analysis of enterprise green technological innovation behavior.In this paper,enterprise income tax burden this factor,study the effect of green technology innovation is the energy companies,provides a useful supplement to the existing research both theories,and to verify different properties and regional environment,energy companies to green technology innovation effect.Based on the background,the notions related to the text are sorted out and defined,and the relevant theoretical knowledge is introduced respectively.Then,green technology innovation of energy enterprises is analyzed and the research hypothesis is put forward.The research sample selected 154 energy enterprises listed from 2012 to 2019.Stata14.0 software was used to conduct descriptive analysis of the sample data.In the regression analysis,the twoway fixed effect and the adjustment effect are mainly used to complete,and the heterogeneity is studied at the same time,and finally the robustness test is unfolded.The conclusions are drawn:（1）The enterprise income tax burden is inversely proportional to the green technology innovation of energy enterprises.（2）R＆D investment has a moderating effect on the impact of enterprise income tax burden on green technology innovation of energy enterprises.（3）The impact of enterprise income tax burden on green technology innovation of state-owned energy enterprises is more significant than that of non-state-owned energy enterprises.（4）The impact of tax burden on green technology innovation is more significant in eastern than in central and western.The content of this article will give relevant suggestions on the two dimensions of government and enterprises based on the above four points,and secondly,make suggestions for realizing the sustainable development of energy enterprise resources and optimizing national policies.For government,it is obligatory to build a preferential tax legislation system for green technology innovation,improve preferential corporate income tax policies,standardize tax collection and management,and promote green technology innovation.For enterprises,it is obligatory to speed up the transformation of production mode and strengthen the sense of responsibility to cope with the complex environment.