【摘要】 基于中国环境保护税的省际差异，分档评估环保费改税能否有效促进企业绿色技术创新，对经济转型升级与生态文明建设具有重要现实意义。该研究利用2013—2022年中国A股上市公司面板数据，基于2018年《中华人民共和国环境保护税法》正式实施的典型事实构造准自然实验，采用双重差分法考察环保费改税政策对企业绿色技术创新的影响，并分档评估不同程度税负提升对企业绿色技术创新的影响。研究结果表明：(1)环保费改税显著促进了企业绿色技术创新，该结论经过一系列稳健性检验后仍然成立。(2)税负分档检验表明，环保费改税的绿色创新激励主要得益于中低档税负提升，最高档税负提升并未对绿色技术创新产生显著影响。(3)异质性分析发现，前期创新基础与媒体关注压力更有助于发挥中低档税负提升对绿色技术创新的驱动作用。此外，税负提档对企业的绿色创新激励以发明专利等实质性创新为主，促进了企业绿色技术的“增量提质”，且税负提档能够推动企业积极开展绿色创新合作。(4)较重的环保税负虽能激励企业提高生产效率，但难以推动其绿色转型，而中低档税负提升则有利于优化企业绿色生产效率。该研究立足税负分档为环保费改税的政策实施效果提供微观证据，为地方政府制定合理的税收规制区间提供了理论支撑与经验参考。更多还原

【Abstract】 Based on the interprovincial differences in China’s environmental protection tax, it is of great practical significance for economic transformation and upgrading, as well as ecological civilization construction, to evaluate whether China’s environmental protection fee-to-tax reform(CEPFR) effectively enhances corporate green technology innovation by means of tax burden classification. This study constructed a quasi-natural experiment based on typical facts of the formal implementation of the Environmental Protection Tax Law of the People’s Republic of China in 2018. It utilized panel data from Chinese A-share listed companies between 2013 and 2022and employed the difference-in-differences method to examine the impact of CEPFR on corporate green technology innovation and to evaluate the differential impact of varying degrees of tax burden increases on such innovation. The research results showed that:(1) CEPFR significantly promoted corporate green technology innovation, and this conclusion remained robust after a series of robustness tests.(2) The tax burden classification test found that the green innovation incentive of CEPFR primarily benefited from the tax burden increases at the middle and low levels rather than at the high level.(3) Heterogeneity analyses demonstrated that the foundation established by previous innovation and the pressure from media attention were more conducive to expanding the driving effects of tax burden increases at the middle and low levels on corporate green technology innovation. In addition, the green innovation incentives of tax burden increases primarily targeted substantive innovations such as invention patents, which could promote both the quantity and quality of corporate green technology innovation. Furthermore, tax burden increases could encourage enterprises to actively engage in green innovation cooperation.(4) A high-level environmental tax burden could improve the production efficiency of enterprises, but it could find it difficult to promote corporate green transformation. In contrast, the tax burden increases at the middle and low levels could optimize the green production efficiency of enterprises. From the perspective of tax burden classification, this study provides microevidence on the implementation effects of CEPFR and offers theoretical support and empirical references for local government to formulate appropriate tax regulatory intensity.更多还原