Research On The Impact Of Green Tax On The Green Transformation Of Logistics Enterprises

As a key industry linking production and distribution,the logistics industry is able to link the industrial chain as a whole,providing a fundamental force for deepening structural reform on the supply side.The booming globalisation,liberalisation and intelligence of the economy have led to a more pronounced division of labour and increased the speed of development of the logistics industry,but this has been accompanied by increased social costs,excessive resource consumption and increased environmental pollution.In the context of the double carbon target,the logistics industry must change its development model if it is to develop sustainably.The key to the transformation to low-pollution,low-emission green logistics is to improve the green total factor productivity(hereinafter referred to as GTFP)of logistics enterprises.This requires not only the efforts of logistics enterprises themselves,but also the incentives of the external environment,especially through taxation means to stimulate the driving force of internal innovation to achieve transformation and upgrading.Green taxation is an emerging fiscal incentive policy that is increasingly recognised for its fundamental role in national governance,and its effect on the green transformation of logistics enterprises varies with the temporal evolution of policy implementation.The analysis of the temporal and spatial incentive effects of green taxation is of great significance for the government to establish a modern green fiscal system,help enterprises adapt to economic development trends and adjust their development models according to policy interpretation.Therefore,based on the data of listed logistics enterprises from 2007 to 2021,this paper first uses the GML index method based on Super SBM,which is superior to the traditional DEA model,to calculate the GTFP of logistics enterprises.Secondly,the paper analyzes the overall impact of green tax on the logistics enterprise GTFP and the law of time evolution through the PSM-DID method.Thirdly,according to the regulation and intermediary model of interaction terms,it explores whether the interaction terms of precipitation redundancy and environmental uncertainty regulate the relationship between green tax and GTFP of logistics enterprises.Through research,it is found that:(1)From 2007 to 2013,green tax has a significant negative inhibition effect on the logistics enterprise GTFP,compared with 2013-2031,the implementation of green tax policy has a significant positive incentive effect on the logistics enterprise GTFP;(2)From the perspective of enterprise ownership,green tax does not significantly promote state-owned enterprises,but promotes GTFP of private enterprises;From the perspective of regional marketization,among enterprises with high degree of regional marketization,the treatment effect of green tax on logistics enterprise GTFP is negative and not significant,while among enterprises in other regions,the treatment effect of green tax on logistics enterprise GTFP is positive and significant at the level of 5%;(3)From the perspective of impact mechanism,in the short term,green tax inhibits the growth of GTFP by inhibiting the level of technological progress.In the long term,the interaction between enterprise precipitation redundancy and environmental uncertainty can affect the relationship between green tax and logistics enterprise GTFP.When enterprise precipitation redundancy is high and environmental uncertainty is high,the interaction between precipitation redundancy and environmental uncertainty negatively regulates the relationship between green tax and logistics enterprise GTFP;When the precipitation redundancy is high and the environmental uncertainty is low,the interaction term of enterprise precipitation redundancy and environmental uncertainty positively regulates the relationship between green tax and logistics enterprise GTFP.