| In recent years,with the rapid development of urbanization and industrialization in China,environmental problems have become increasingly prominent.To control pollution,restore good ecological environment of the target,the government department continuously increased spending on environmental governance,however,pollution can not at the expense of the stagnant economic development,to balance the relationship between economic development and environmental governance and green taxes arises at the historic moment,government departments through a green taxes,environmental governance that is associated with the enterprise,make enterprise bear the social responsibility of environmental governance.Academics the separate study of green taxes is relatively lack,the effects of green taxes on environmental protection investment efficiency are not unified conclusion,in view of this,this paper selected the empirical model,to the listed company of the beijing-tianjin-hebei region as the research object,research green taxes influence the efficiency of the environmental protection investment company of beijing-tianjin-hebei,and incorporate the property attribute classification criteria for research,It is expected to put forward reasonable suggestions for enterprises to improve the efficiency of environmental protection investment and enrich the achievements of enterprises in environmental protection management.In this paper,DEA model is used to evaluate the environmental protection investment efficiency of sample enterprises.The total environmental protection investment efficiency of sample enterprises in six years from 2015 to 2020 is taken as input value,and the environmental credit rating of sample enterprises in six years and the standardized score of Runling database are taken as output value to calculate the total efficiency of enterprise environmental protection investment efficiency.Then descriptive analysis was carried out on the total efficiency data obtained.Eight variables were selected as the control variables of the empirical study,and descriptive analysis was carried out on the control variables.Person correlation analysis was used to measure the correlation coefficient between variables and determine the correlation between variables.Then linear regression model was used to obtain the relationship between environmental tax amount and enterprise environmental investment efficiency,proving hypothesis 1: There is a positive correlation between environmental tax and environmental investment efficiency of enterprises.On the basis of this conclusion,the sample companies are classified according to property right attributes,and the impact of environmental tax on state-owned enterprises and non-state-owned enterprises is counted respectively,and hypothesis 2 is concluded: Finally,in order to verify the reliability of the two conclusions,the natural logarithm of enterprise environmental protection investment efficiency was replaced by the explained variable,and the regression analysis was conducted again.The final results show that the above two conclusions are valid.Combined with the two conclusions proved by empirical research,it can be seen that the government,society and enterprises need to make efforts to improve the efficiency of enterprise environmental protection investment.Since the collection of environmental protection tax can help enterprises improve the efficiency of environmental protection investment,the government needs to strengthen the supervision of environmental protection tax collection,strengthen the cooperation between tax authorities and administrative departments,and improve the collection efficiency.At the social level,we need to deepen the awareness of environmental protection,support enterprises to accelerate green transformation,replace energy-saving production lines,accelerate product replacement,produce environmentally friendly products,and reduce pollutant emissions;To establish a good image of the courage to bear the social responsibility of enterprise level,state-owned enterprises should be the same as state-owned enterprises actively responded to an appeal by the policy and the social responsibility as part of the effect of enterprise management,improve the enterprise internal sense of social responsibility,strengthen the internal supervision,to expand the scale of investment in environmental protection and environmental investment,improving the level of the enterprise environment management. |
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