4296 
3624构建绿色发展的税收政策体系是推动经济发展方式绿色转型的重要举措，如何使二者实现政策协同具有重要的理论与现实意义。文章利用中国工业企业财务与污染排放的匹配数据库，借助2009年企业增值税转型改革在全国范围内的推广，理论分析并实证考察了固定资产增值税抵扣改革引致的税收减免激励对企业生产方式绿色转型的影响。研究发现，增值税转型改革显著降低了企业的污染排放强度，稳健性与安慰剂检验为结论提供了可靠证据。异质性分析表明，增值税转型改革对较高污染行业、非出口企业以及在位企业的减排效应更明显。影响机制检验发现，税收减免激励使企业得以快速更新设备与技术投资，并提升污染治理能力以应对环境规制压力。同时，增值税转型改革与环境规制之间存在较强的政策协同效应，前者能显著增强后者的实施效果。此外，文章还推算了税收减免激励对企业绿色发展的作用弹性，资本税后成本每下降1%，企业排污强度下降0.71%—1.64%。文章的研究结论为当前中国减税降费以及经济发展方式绿色转型提供了经验证据。
增值税转型、税收激励与企业绿色发展
摘要
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引用本文
李震, 王贝贝, 曹云辉. 增值税转型、税收激励与企业绿色发展[J]. 财经研究, 2023, 49(5): 109-123.
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