贵州财经大学学报

贵州财经大学学报 ›› 2022 ›› Issue (01): 89-99.

• 绿色发展论坛 • 上一篇    下一篇

绿色税收是否能够促进产业结构升级——基于Porter假说的中国证据

徐艺1, 陈小兰1, 秦绪娜2   

  1. 1. 贵州财经大学 大数据应用与经济学院, 贵州 贵阳 550025;
    2. 曲阜师范大学 政治与公共管理学院, 山东 曲阜 273165
  • 收稿日期:2021-05-26 出版日期:2022-01-15 发布日期:2022-02-23
  • 作者简介:徐艺(1982—), 女, 贵州毕节人, 贵州财经大学大数据应用与经济学院教授, 硕士生导师, 研究方向为财税理论与政策;陈小兰(1996—), 女, 贵州习水人, 大数据应用与经济学院研究生, 研究方向为财税理论与政策;秦绪娜(1976—), 女, 山东日照人, 曲阜师范大学教授, 博士, 硕士生导师, 研究方向为绿色发展与生态治理
  • 基金资助:
    贵州省社科联理论创新课题"贵州乡村振兴示范区可持续建设的政府采购供应体系研究"(GZLCLH-2021-42);国家社科基金一般项目"'场域-惯习’视角下农民生态价值观培育研究"(BKA170232)

Whether Green Tax System can Promote Industrial Structure Upgrading - Evidence from Porter's Hypothesis in China

XU Yi1, CHEN Xiao-lan1, QIN Xu-na2   

  1. 1. College of Big Data Application and Economics, Guizhou University of Finance and Economics, Guiyang, Guizhou 550025, China;
    2. School of Politics and Public Administration, Qufu Normal University, Qufu, Shandong 273165, China
  • Received:2021-05-26 Online:2022-01-15 Published:2022-02-23

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摘要： 基于2000~2018年中国31个省份的相关面板数据, 在区分狭义绿色税收和广义绿色税收的基础上, 运用固定效应模型检验了Porter假说——绿色税收能否促进产业结构升级, 并考虑其在东中西部地区的空间异质性。检验结果表明: 无论是狭义和广义的绿色税收, 在短期内都不利于产业结构升级; 狭义绿色税收对产业结构高级化、广义绿色税收对产业结构升级都存在滞后效应, 且具有显著的正效应; 绿色税收对产业结构升级的影响在不同区域存在差异; 绿色税收对产业结构升级呈现"U"型非线性关系。

关键词: 绿色税收, 产业结构升级, 创新

Abstract: Based on the panel data of 31 provinces in China from 2000 to 2018, this paper uses the fixed effect model to test the Porter hypothesis that green tax can promote the upgrading of industrial structure, and considers its spatial heterogeneity in the eastern, central and western regions. The test results show that: both narrow and broad sense of green tax are not conducive to the upgrading of industrial structure in the short term; narrow sense of green tax has a lag effect on the upgrading of industrial structure, and broad sense of green tax has a significant positive effect on the upgrading of industrial structure; green tax has different effects on the upgrading of industrial structure in different regions; there is a U-shaped nonlinear relationship between green tax and industrial structure upgrading.

Key words: green tax, industrial structure upgrading, innovation

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