环境保护税改革对城市经济高质量发展的影响研究

——基于绿色创新效应和能源效应的双重视角

杨喆¹，熊振武²，薛文晧¹，石磊³

（1. 青岛大学 经济学院，山东 青岛 266061；

2. 山东大学 商学院，山东 威海 264209；

3. 中国人民大学 生态环境学院，北京 100872）

摘要：城市经济高质量发展是在创新、协调、绿色、开放、共享的新发展理念引领下，实现经济持续健康发展。《中华人民共和国环境保护税法》作为中国首部体现“绿色税制”的单行税法，为推动城市经济高质量发展提供了新的契机。本文以环境保护税法的施行作为准自然实验，基于2015—2022年中国273个地级及以上城市面板数据，采用双重差分法实证分析环境保护税改革对城市经济高质量发展的影响。分析结果显示，环境保护税改革能够促进城市经济高质量发展。机制分析发现，环境保护税改革通过绿色创新效应和能源效应来推动城市经济高质量发展。进一步的研究表明，随着地区财政自足率的提高和环保执法力度的加大，环境保护税改革对城市经济高质量发展的促进作用变得更强。异质性分析表明，环境保护税改革对城市经济高质量发展的促进作用在国家环保模范城市、国家环保重点城市和税额大幅提标城市中更为明显。本文的研究结论为环境保护税法的实施效果提供了新的经验证据，同时为如何推动城市经济高质量发展提供了理论参考和实践启示。

关键词：环境保护税；经济高质量发展；绿色创新效应；能源效应；财政自足率；环保执法力度

作者简介：杨喆（1988—），男，青岛大学经济学院副教授；熊振武（1997—），男，山东大学商学院博士研究生；薛文晧（1993—），男，青岛大学经济学院副教授；石磊（1978—），男，中国人民大学生态环境学院教授、博士生导师，通信作者。

基金项目：国家社会科学基金青年项目“企业行为视角下环境保护税的地区异质性效应评估与优化设计研究”（21CJY011）

引用格式：杨喆,熊振武,薛文晧,等.环境保护税改革对城市经济高质量发展的影响研究——基于绿色创新效应和能源效应的双重视角[J].首都经济贸易大学学报,2025,27(6):16-28.

The Impact and Mechanism of Environmental Protection Tax Reform on the High-quality Urban Economic Development

—From the Dual Perspective of Green Innovation Effect and Energy Effect

YANG Zhe¹, XIONG Zhenwu², XUE Wenhao¹, SHI Lei³

(1. Qingdao University, Qingdao 266061;

2. Shandong University, Weihai 264209;

3. Renmin University of China, Beijing 100872)

Abstract: The Environmental Protection Tax Law, as China's first individual tax law specifically embodying the concept of “green tax system” and promoting the construction of ecological civilization, has been officially implemented since 2018. This paper takes China's environmental protection tax reform (EPTR) as a quasi-natural experiment and employs a difference-in-differences (DID) method to empirically analyze the impact of EPTR on the urban high-quality economic development, based on panel data from 273 prefecture-level and above cities in China from 2015 to 2022. Additionally, it explores the mechanisms and heterogeneous policy effects of this reform.

The results are as follows. First, the EPTR significantly enhances urban high-quality economic development and releases the economic dividends of the policy, and this conclusion still holds after a series of robustness tests. Second, the EPTR promotes high-quality economic development through the green innovation effect and the energy effect. Third, the positive impact of the EPTR on high-quality economic development is more pronounced in national model cities for environmental protection, national key cities for environmental protection, and cities with substantial increases in tax rates. Additionally, as regional fiscal self-sufficiency and environmental enforcement increase, the driving force of the EPTR on high-quality economic development becomes more obvious.

This paper makes contributions as follows. First, it empirically demonstrates how the EPTR enhances urban high-quality economic development. Second, by exploring the pathways through which the EPTR affects high-quality economic development from the perspectives of the green innovation effect and the energy effect, it deepens research on the impact mechanism of EPTR. Third, it conducts an in-depth analysis of the moderating effects of fiscal self-sufficiency and environmental enforcement in the EPTR's influence on high-quality economic development. Last, it enriches research on the heterogeneous policy effects of the EPTR under characteristics such as city positioning and environmental concern, helping formulate and implement environmental policy more scientifically and rationally.

This paper proposes the following policy implications. First, it suggests appropriately and timely raising the environmental protection tax rates to gradually guide enterprises toward green development. Second, it is necessary to give full play to the green innovation effect and energy effect of the environmental protection tax, and inject green growth momentum for urban high-quality economic development. Third, it emphasizes enhancing regional environmental enforcement to fortify the “safety line” for environmental protection and eliminate unreasonable phenomena such as “GDP-only focus”. Fourth, in the process of EPTR implementation, the heterogeneous characteristics of different regions should be fully considered to ensure the effectiveness and relevance of the policy.

Keywords: environmental protection tax; high-quality economic development; green innovation effect; energy effect; financial self-sufficiency rate; environmental law enforcement

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