| Looking back at the history of world economic development,ecological environment and enterprise innovation are important propositions that cannot be ignored in every stage of national economic development.Environmental protection is the prerequisite for sustainable economic development,and enterprise innovation is the driving force for high-quality economic development.At present,our country has entered a new stage of green and low carbon development.Environmental protection and enterprise innovation are important plans of the national work.In the Party’s 20 National report also highlighted once again to take innovation as the driving force,green development as the guidance,to promote enterprises to achieve high-quality development.Heavy pollution industry is the primary industry,secondary industry in our country is the basic industry of the national economic development,and made important contribution to economic growth,but at the same time also become the energy consumption,pollution,ecological deterioration of important source in the environmental protection problem is increasingly serious,the country continue to increase the regulation of environmental regulation means,And heavily polluting enterprises faced with dependence on resource consumption,production equipment investment is large,difficult issues such as technology transformation,to realize transformation from traditional production mode to green clean production mode needs a long period of time,and what this means is that heavy polluting enterprises must enhance the level of enterprise innovation,and innovation and inseparable from the means of tax incentives and constraints.The greening of the tax system is a comprehensive environmental regulation method to regulate the effective use of resources and protect the ecological environment.Therefore,it is of great practical significance to study the impact of the greening of the tax system on the innovation of heavy polluting enterprises in the new development stage.On the basis of sorting out the theories and literature related to the greening of tax system and enterprise innovation,this paper summarizes the relationship between the two as promoting,hindering and nonlinear relations,and analyzes the mechanism of the greening of tax system and enterprise innovation from the perspectives of promoting effect and hindering effect.Adopting a-share listed on the Shanghai and Shenzhen two city 16 heavy pollution industry enterprise in 2013-2020 panel data,through the fixed effects model,the study of large,medium and small three kinds of green tax system under different caliber influence on enterprise innovation,the results showed with the caliber of broadening the green tax system tax greening of heavy pollution enterprise innovation of the more significant,Specifically,the greening of the tax system under small-caliber has a negative correlation with the innovation of heavy polluting enterprises,which hinders enterprise innovation,while the greening of the tax system under medium-caliber and large-caliber has an obvious positive correlation with the innovation of heavy polluting enterprises,which promotes enterprise innovation.Moreover,the greening of the tax system has a heterogeneous effect on enterprise innovation: the greening of the small-caliber tax system inhibits the innovation of non-state-owned enterprises.Compared with the greening of the medium-caliber tax system,the greening of the large-caliber tax system has a greater promoting effect on state-owned enterprises and non-state-owned enterprises.Therefore,under the new requirements of realizing the green and low-carbon development of the whole society in the new development stage,we will promote the legalization of the green tax system by clearing fees and establishing taxes,and improve the legal binding force of tax means on enterprises.Continue to "green" the existing green tax,expand the green tax system to control enterprises;Strengthen the incentive function of tax preference and optimize the innovation environment of enterprises;The implementation of "special funds" to stimulate the enthusiasm of enterprises to innovate;Finally,the tracking and evaluation of policies should be strengthened to conform to the policy orientation related to taxation,to highlight the important role of the green tax system in the parallel of policy constraints and incentives in enterprise innovation. |
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