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Finance  2024 

绿色税收影响企业技术创新的研究综述
Research Review of Influence of Green Taxation on Enterprises’ Technology Innovation

DOI: 10.12677/FIN.2024.141008, PP. 55-62

Keywords: 绿色税收,技术创新,影响机制,异质性
Green Taxation
, Technological Innovation, Influence Mechanism, Heterogeneity

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Abstract:

绿色税收是国家运用税收政策来调节经济和社会发展的重要手段,其对企业技术创新的影响是学术界探讨的热点话题。通过对已有的研究成果进行梳理发现:关于绿色税收对企业技术创新的影响机理,存在挤出效应、倒逼效应、补偿效应和替代效应,它们共同作用决定绿色税收对企业技术创新的影响作用。从影响效果上看,存在负向抑制作用、正向促进作用、非线性关系三种不同的观点。绿色税制对企业技术创新的影响存在企业异质性,产权性质、所处地区、规模、行业和融资约束等因素的差异均会对绿色税收的技术创新效应产生影响,同时还存在空间溢出效应。为了优化我国绿色税收制度,提升我国企业技术创新水平,应健全我国绿色税制、树立企业“绿色”生产意识并制定企业技术创新激励政策。
Green taxation is an important tool for the government to regulate economic and social development through tax policies. The impact of green taxation on enterprise technological innovation is a hot topic in academia. A review of existing research results shows that there are four mechanisms of green taxation on enterprise technological innovation: crowding-out effect, anti-driving effect, compensation effect, and substitution effect, which together determine the impact of green taxation on enterprise technological innovation. There are three different views on the impact of green taxation on enterprise technological innovation: negative inhibition, positive promotion, and nonlinear relationship. The impact of green taxation on enterprise technological innovation is also affected by factors such as enterprise heterogeneity, property rights, location, scale, industry, and financing constraints. In addition, there is also a spatial spillover effect. In order to optimize China’s green tax system and enhance the level of technological innovation in Chinese enterprises, we should improve China’s green tax system, establish a “green” production awareness among enterprises, and formulate incentive policies for enterprise technological innovation.

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