环境保护税减少了工业污染吗

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分类号：F812 文献标识码：A 文章编号：1004-0714（2025）09-0067-04

Doesthe Environmental Protection Tax Reduce Industrial Pollution

ZHAO Qing （choofdi

Abstract：Withthe rapid development of China's economy，environmentalpollutionand resource consumption during industrialization have become increasingly prominent，posing aserious threat totheecologicalenvironent.To address these challenges and achieve sustainable development，the Chinese government implemented the Environmental ProtectionTax （EPT） policy in 2018.This study utilizes paneldata from 286 cities inChinafrom2013to2022andemploystheintensitydifference-in-differences（DID）methodtoevaluatethe impactoftheEP tion Theresultsindicate thatthe EPT significantly reduces industrial erogeneous effects across regions. In eastern China， wheretax exacerbated industrial pollution，while central and northeastern regionsexhibit reduction effects.Placebo testsand robustnesschecks further confirm the reliability Based on the conclusions，this paper proposes policy recommendations，including regionally differentiated tax rates，strengthened environmental regulation，and incentivesforcorporatetechnologicalinnovation

Keywords：Environmental Protection Tax;Industrial Pollution;Intensity DID

一、引言

随着中国经济的持续快速增长，工业化进程中伴随的环境污染与资源消耗问题逐渐显现，对生态环境造成了严重威胁。（剩余6616字）