文献类型：期刊文献

中文题名：环境保护税法对京津冀上市公司创新的影响研究——基于DEA-Malmquist指数分解的分析

英文题名：Research on the Impact of Environmental Protection Tax Law on the Innovation of Beijing-Tianjin-Hebei Listed Companies——Based on the Analysis DEA-Malmquist Index Decomposition

作者：王永萍[1];茅泷丹[1];王琦[1]

第一作者：王永萍

机构：[1]北京联合大学管理学院,北京100010

第一机构：北京联合大学管理学院

年份：2021

期号：S01

起止页码：339-347

中文期刊名：中国软科学

外文期刊名：China Soft Science

收录：CSTPCD;;北大核心:【北大核心2020】；CSCD:【CSCD2021_2022】；CSSCI:【CSSCI2021_2022】；

基金：北京社会科学基金青年项目“京津冀转移劳动力就业质量对市民化的影响研究”(19GLC060);北京联合大学高水平孵化项目新生代农民工返乡创业质量研究(SK70202001);北京联合大学管理学院高精尖学科建设项目

语种：中文

中文关键词：京津冀;环境保护税法;DEA-Malmquist;企业创新

外文关键词：Beijing-Tianjin-Hebei;environmental protection tax law;DEA-Malmquist;enterprise innovation

摘要：利用2016—2020年京津冀上市公司面板数据,基于DEA-Malmquist指数分解模型,测量技术创新效率,检验2018年以来实施的环境保护税政策对京津冀地区企业创新的影响。实证结果表明:2018年环境保护税法的实施对京津冀上市公司的技术创新效率具有显著正向影响;对规模效率和全要素生产率的影响并不显著。基于制造业和非制造业的辅证检验也证明了以上假设。基于此,提出提高环境保护税的征收力度、促进企业加快升级转型、在环境保护税的基础上建立创新激励机制、减小因环境技术创新而加大的成本压力以配合"双碳"目标等政策建议。
This paper,based on the DEA Malmquist index decomposition model,uses the panel data of the listed companies in Beijing-Tianjin-Hebei from 2016 to 2020 to measurethe efficiency of technological innovation and test the impact of the environmental protection tax policy implemented since 2018 on enterprise innovation in Beijing-Tianjin-Hebei.The empirical results indicate that the implementation of the environmental protection tax law in 2018 has a significant positive impact on the technological innovation efficiency of the listed companies in Beijing-Tianjin-Hebei while the impact on scale efficiency and total factor productivity is the other way around.The supplementary evidence test based on manufacturing and non manufacturing also proves the above hypothesis.Based on this,this paper puts forward some policy suggestions,such as improving the collection of environmental protection tax,promoting enterprises to accelerate upgrading and transformation,establishing the innovation incentive mechanism based on environmental protection tax,reducing the increased cost pressure generated from environmental technology innovation,so as to cooperate with the"double carbon"goal.