江鑫,胡文涛

• 1:中共安徽省委党校(安徽行政学院)
• 2:中国社会科学院生态文明研究所

摘要(Abstract)：

税收对企业创新行为具有重要影响，在绿色发展导向下，增值税全面转型形成的税收激励是否会诱发企业选择绿色创新?本文以增值税全面转型为考察背景，利用中国工业企业绿色专利数据，运用双重差分法探究了税收激励对企业绿色创新的影响效果。研究发现，首先，增值税转型显著提升了受政策影响行业内企业绿色创新水平，但并未激励更多新企业尝试绿色创新。其次，增值税转型对企业内部现金流增加与外部融资能力提升的“双重”激励效应缓解了企业融资约束，从而激发了企业绿色创新活力。对于对外部融资依赖度小、地区金融发展水平高的企业以及国有企业而言，税收激励对其绿色创新的促进作用更为明显。最后，地方政府环境规制水平对增值税转型激励企业绿色创新的政策效果具有正向调节作用。这些研究发现为进一步优化增值税政策、完善企业绿色创新激励政策体系提供了有益的经验支撑与政策启示。

关键词(KeyWords)： 税收激励;增值税全面转型;环境规制;融资约束;企业绿色创新

Abstract:

Keywords:

基金项目(Foundation): 2024年安徽省社会科学创新发展研究课题“安徽政府采购政策优化对统一大市场建设的影响研究”（项目编号：2024CXQ022）;; 中国社会科学院生态文明研究所-贵州省社会科学院合作项目“贵州省绿色低碳发展战略与政策研究”（项目编号：STWM-HX-2023-012）;中国社会科学院创新重大项目“科技创新推动智能强国研究”（项目编号：2023YZD019）的资助

作者(Author): 江鑫,胡文涛

参考文献(References)：

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• (1)税务总局:我国中部六省增值税转型推进企业进步,https://www.gov.cn/gzdt/2009-10/10/content_1435452.htm。 (2)国家发展计划委员会国家经济贸易委员会令(第7号)。 (3)这里的外商投资包括中国香港、中国澳门和中国台湾的投资。 (4)本文识别出样本期间同一企业在不同年份存在内资企业与外资企业之间转变的情况,共670个观测值,占总样本的比重不足1%,并且删除了这些观测值。 (5)平行趋势检验结果留存备索。 (6)安慰剂检验结果留存备索。 (7)本文企业资产规模(Size)大于8.57,即SA指数越大,融资约束越小。 (8)根据许和连等(2020)测算发现,工企数据中金融机构与企业之间最近距离的平均值为15.77千米。