Research On The Influence Of Environmental Regulation Of Taxes And Fees On Enterprise Technology Innovation

In the face of increasing pressure on resources and environmental degradation,environmental issues have gradually drawn our attention,forcing governments to consider environmental pollution while developing economies.To this end,many tax and environmental regulations have been formulated to achieve a win-win situation for environmental and economic development.Enterprise technology innovation is one of the most effective ways to improve pollution control efficiency.However,it is undeniable that although the improvement of the environmental regulation level of taxes and fees can inhibit the pollution emissions of enterprises,the cost problems brought by them may crowd out the investment in research and development capital and thus inhibit the technological innovation of enterprises.Therefore,the study of environmental regulation of taxes and fees should fully consider the cost of pollution control and the effect of innovation compensation.The environmental protection tax is a tax that truly embodies the green taxation in China.It is very important to explore the impact of environmental protection tax on technological innovation of enterprises,and formulate a reasonable tax policy,which is beneficial to promote ecological civilization.For this reason,this paper firstly combines the porter hypothesis with the classic theory of Pigou tax,and analyzes the mechanism of the environmental regulation of taxes and fees on enterprise technology innovation from both positive and negative aspects.Then,on the basis of reviewing the sewage charges reform for nearly 40 years,combined with the present situation of the environmental protection tax after the "tax negative shift",pointed out the problems existing in the current environmental protection tax.Finally,based on the above research,using the panel data of 2007-2016 in 31 provinces as a sample,the two-step system GMM method is used to empirically analyze the relationship between environmental protection tax and enterprise technology innovation from the national and regional levels.The conclusion is drawn that there is a non-linear "U-shaped" relationship between environmental protection tax and enterprise technological innovation.When the intensity of environmental protection tax is less than various technological innovations(original technological innovation,imitative technological innovation,technological innovation)When the threshold value of the total amount(in order:36.3889,42.3158,31.1548),the environmental protection tax has a restraining effect on the technological innovation of the enterprise.When the intensity of the environmental protection tax is greater than this threshold,the environmental protection tax has the technological innovation for the enterprise.enhancement.At present,the taxation scale of China's environmental protection tax has not yet crossed the threshold of various technological innovations,and is still in the range of cost.Based on the above analysis,this paper puts forward the following five suggestions:First,further promote environmental protection tax reform;second,optimize and improve policies related to technological innovation of enterprises;third,promote the collection and management of environmental protection tax.