The Impact Research Of Green Taxation On The Green Transformation Of Resource-based Enterprises

The green transformation of resource-based enterprises is the only way for China to practice the construction of ecological civilization and achieve high-quality economic development.In recent years,China is constantly improving the relevant systems to promote the green transformation of enterprises,from the “Green Manufacturing Project Implementation Guide(2016-2020)” to the “ ‘14th Five-Year’Industrial Green Development Plan” and the “Double Carbon” strategic goals,which have laid a solid policy foundation for industrial greening.The extensive production methods with high consumption and low efficiency have led China’s industry to fall into the dilemma of excessive consumption of resources and ecological environment destruction,so it is urgent for the government to play a functional advantage to correct it.As an important part of national macro-control,taxation plays an important role in implementing pollution reduction and emission reduction and thus promoting the green transformation of resource-based enterprises.Therefore,it is of great theoretical and practical significance to clarify the composition of China’s green tax system and the status quo of the green transformation of resource-based enterprises,and to further explore the realization path of green taxation affecting the green transformation of resource-based enterprises.The research content of this paper is divided into five chapters,the first two chapters of theoretical analysis parts clarify the research background and significance,sort out the research status at home and abroad,define the relevant concepts involved in the paper,and based on the theory of negative externalities effects and the theory of sustainable development,construct the direct and indirect role paths of green taxation affecting the green transformation of resource-based enterprises,and then put forward research hypotheses.The third chapter of the research design is based on the panel data of 378resource-based listed companies in China from 2010 to 2019,and uses quantitative tools such as the Super-SBM model and the GML index method to calculate and analyze the main variables and set the model.Chapter 4 Empirical Results and Analysis uses the panel data model to analyze the direct and indirect effects of green taxation on the green transformation of resource-based enterprises,and conducts robustness tests.The fifth chapter of the research conclusions and policy recommendations in view of the research conclusions of this paper put forward policy suggestions for improving the green tax system and promoting the green transformation of resource-based enterprises.Through the research of this paper,it is found that: First,the degree of tax greening in China shows an increasing trend in time,which is spatially high in the eastern and western regions,and relatively low in the central and northeastern regions.At the same time,the overall and sub-industry green total factor productivity level of China’s resource-based enterprises has improved.Second,whether it is the collection of green taxes or preferential tax reductions,it can play a significant role in stimulating the green transformation of resource-based enterprises.From the perspective of intermediary effect,green taxation can improve the efficiency of green transformation by driving enterprises to innovate technology and increase profits.Third,the impact of green taxation on the green transformation efficiency of resource-based enterprises under different property rights,regional economic development levels,enterprise scale and financing constraints is different.