环保税对制造业企业全要素生产率的影响研究

打开文本图片集

中图分类号：F812.2 文献标识码：Adoi：10.3969/j.issn.1672-2272.202506013

Research on the Impact of Environmental Protection Tax on the Total Factor Productivity of Manufacturing Enterprises

Wu Xiuping，Wang Yan，Meng Jun （School of Mathematics and Statistics，Kashi University，Kashi 844oo8，China）

Abstract： Against the backdrop of intensifying global climate change，tightening resource and environmental constraints，and ecosystem degradation，the Chinese government has implemented a series of environmental policies. The Environmental Protection Tax policy introduced in 2Ol8 aims to force enterprises toward green transformation through“economic leverage” and“legal measures，” addressing the historical issues of“insufficient enforcement and limited effectiveness”in environmental regulation. Using data from A-share manufacturing enterprises listed on the Shanghai and Shenzhen stock exchanges （2014-2022） ， this study empirically examines the impact of the environmental protection tax on the total factor productivity（TFP） of manufacturing enterprises via the difference-in-differences （DID） method. The results indicate that the environmental protection tax promotes TFP in manufacturing enterprises，with a significantly greater effect on state-owned enterprises （SOEs） than on non-SOEs. This promotion operates primarily through technological innovation.

Key Words：Environmental Protection Tax; Manufacturing Industry Enterprises; Enterprise Total Factor Productivity;Technological Innovation；Difference-In-Differences Method

0 引言

一段时期以来，我国制造业延续着传统粗放型发展模式，呈现出“高投入、高耗能、低附加值”的典型特征。（剩余10724字）