中国低碳试点政策的创新红利:基于税调数据库的经验证据
DOI:
CSTR:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

F270

基金项目:

教育部哲学社会科学研究重大课题攻关项目“统一行使全民所有自然资源资产所有者职责重大基础理论问题研究”(23JZD021);国家自然科学基金面上项目“跨域传输视角下雾霾污染健康损失货币化评估与均衡性卫生财政转移支付体系构建”(71974054);湖南省自然科学杰出青年基金项目“多情景‘双碳’目标约束对生产率的中长期影响与动态监测研究”(2023JJ10017)。


Innovative benefits of China’s low-carbon pilot policy: Empirical evidence from the national tax survey database
Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    随着全球气候变化问题的日益严峻,低碳发展已成为各国经济社会转型的重点方向。低碳城市试点政策作为推动绿色低碳发展的重要举措,对于促进企业技术创新、实现经济高质量发展具有重要意义。本文借助搜集整理2007—2016年国家税收调查数据库(NTSD)数据,并采用多时点双重差分模型考察了低碳城市试点政策对企业技术创新的影响。实证结果表明,政策基于增强绿色信贷支持、提升财政补贴强度及扩大绿色投资显著促进了企业技术创新,此促进效应也因地区差异、行业特性及企业固有特征而存在显著不同,其中对东部地区、强环境执法力度区域、高污染产业、低等级城市及大规模企业的正向作用更为明显。研究结论不仅为相关领域研究做出理论补充,也为下一阶段优化和完善政策布局、加速推进绿色低碳转型、实现可持续发展提供政策建议。

    Abstract:

    As global climate change issues become increasingly severe, low-carbon development has emerged as a key direction for economic and social transformation in countries worldwide. The low-carbon city pilot policy, as a crucial initiative to promote green and low-carbon development, plays a significant role in fostering corporate technological innovation and achieving high-quality economic growth. Utilizing data collected from the National Tax Survey Database (NTSD) between 2007 and 2016, this study employs a staggered difference-in-differences (DID) model to examine the impact of the low-carbon city pilot policy on enterprise technological innovation. The empirical results indicate that the policy significantly promotes technological innovation by enhancing green credit support, increasing the intensity of fiscal subsidies, and expanding green investment. This promoting effect also varies significantly depending on regional disparities, industry characteristics, and inherent firm features, with more pronounced positive impacts observed in eastern regions, areas with stringent environmental enforcement, highly polluting industries, lower-tier cities, and large-scale enterprises. This research not only contributes theoretically to related fields but also provides policy recommendations for optimizing and improving policy frameworks, accelerating the transition to green and low-carbon development, and achieving sustainable development in the next phase.

    参考文献
    相似文献
    引证文献
引用本文

向琳,艾洪山.中国低碳试点政策的创新红利:基于税调数据库的经验证据[J].中国软科学,2025,(11):187-201

复制
分享
相关视频

文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2026-06-01
  • 出版日期:
文章二维码