暨南学报(哲学社会科学版)

作者：黄纪强, 祁毓

单位：中南财经政法大学财政税务学院。

关键词：生态文明建设,环境保护税,经济效应,自然实验,双重差分

基金：国家自然科学基金面上项目“促进绿色转型的财政激励机制设计:央地关系和政企关系联动视角”(72173136);中央高校基本科研业务费博士研究生科研创新项目“环境‘费改税’与企业高质量发展”(202210408)。

实现环境保护与经济增长共赢不仅是推进生态文明建设的战略要求,也是国家可持续发展及现代治理的路径安排。文章以财政收入工具为依托,选取2014—2020年中国30个省市285个地级市面板数据为研究对象,构造双重差分模型分析在生态文明建设视域下环境保护税改革对地区经济增长的作用影响。实证研究发现,环境保护税有助于实现生态文明建设下的经济增长目标,显著促进了地区的经济增长,一系列稳健性检验发现结论依旧成立。科技创新投入增加、产业结构优化升级及劳动需求增加是环境保护税推动经济增长强化生态文明建设的主要动力途径。进一步研究发现环境保护税能有效抑制污染物排放,实现环境保护与经济增长的有机融合。本研究启示在于:不断完善环境保护税税法体系的构建、推进绿色技术战略支撑、产业结构的升级调整和劳动供给的不断优化,对于助力生态文明建设与经济绿色可持续发展具有重要的意义。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家自然科学基金面上项目“促进绿色转型的财政激励机制设计:央地关系和政企关系联动视角”(72173136);中央高校基本科研业务费博士研究生科研创新项目“环境‘费改税’与企业高质量发展”(202210408)。"],"article":{"keywordList_cn":["生态文明建设","环境保护税","经济效应","自然实验","双重差分"],"juan":"45","zhaiyao_cn":"实现环境保护与经济增长共赢不仅是推进生态文明建设的战略要求,也是国家可持续发展及现代治理的路径安排。文章以财政收入工具为依托,选取2014—2020年中国30个省市285个地级市面板数据为研究对象,构造双重差分模型分析在生态文明建设视域下环境保护税改革对地区经济增长的作用影响。实证研究发现,环境保护税有助于实现生态文明建设下的经济增长目标,显著促进了地区的经济增长,一系列稳健性检验发现结论依旧成立。科技创新投入增加、产业结构优化升级及劳动需求增加是环境保护税推动经济增长强化生态文明建设的主要动力途径。进一步研究发现环境保护税能有效抑制污染物排放,实现环境保护与经济增长的有机融合。本研究启示在于:不断完善环境保护税税法体系的构建、推进绿色技术战略支撑、产业结构的升级调整和劳动供给的不断优化,对于助力生态文明建设与经济绿色可持续发展具有重要的意义。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6862","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6862","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20230974","qi":"12","id":6862,"nian":2023,"bianHao":"1703562206850-716804460","zuoZheEn_L":"HUANG Jiqiang, QI Yu","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2023","shouCiFaBuRiQi":"2023-12-26","qiShiYe":"55","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2023/V45/I12","lanMu_cn":"中国式现代化·生态文明建设","pdfSize":"1607","zuoZhe_CN":"黄纪强, 祁毓","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6862","title_cn":"环境保护税政策能否助推经济增长？","doi":"10.11778/j.jnxb.20230974","jieShuYe":"67","keywordList_en":["ecological civilization construction","environmental protection tax","economic effect","natural experiments","difference-in-differences"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6862","zhaiyao_en":"In the context of tightening resource constraints, severe environmental pollution, and ecosystem degradation, the directive to “vigorously promote the construction of ecological civilization” was initiated by the 18th National Congress of the CPC in 2012 from a fresh historical starting point. A crucial aspect of ecological civilization construction lies in not only excelling in ecological development and environmental protection, but also seamlessly integrating these endeavors with economic progress. Thus, achieving a harmonious balance between environmental preservation and economic growth emerges as a strategic imperative for advancing ecological civilization while charting a course for China's sustainable development and modern governance. The enactment of the Environmental Protection Tax Law of the People's Republic of China, commonly known as the “Environmental Protection Tax,” on December 25, 2016, and its official implementation on January 1, 2018, mark a significant stride towards safeguarding and enhancing the environment, curbing pollutant emissions, fostering ecological civilization, and realizing sustained economic development.This research utilizes fiscal revenue tools to examine panel data from 285 cities across 30 Chinese provinces between 2014 and 2020. 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来源：2023年第12期

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