近些年来，全球碳排放量猛增，各国面临的生态压力加大，推进节能减排工 作、发展绿色经济已成为全球共识。随着工业化、城镇化进程加快和消费结构持 续升级，我国资源环境问题依然是制约我国经济社会发展的瓶颈之一，节能减排 形势依然严峻。2017年1月，国家《“十三五”节能减排工作方案》更是明确 提出要“到2020年，全国万元国内生产总值能耗比2015年下降15%，能源消费 总量控制在50亿吨标准煤以内。全国化学需氧量、氨氮、二氧化硫、氮氧化物 排放总量分别控制在2001万吨、207万吨、1580万吨、1574万吨以内，比2015 年分别下降10%、10%、15%和15%。全国挥发性有机物排放总量比2015年下 降10%以上。”的总体目标要求。众多的学者研究普遍认为企业绿色技术创新是 推动工业行业节能降耗和CO2减排，提高全要素生产率的关键技术路径。那么 如何进一步地提升我国企业的绿色技术创新水平是我们面临的一个难题。为此， 我国政府制定了严格的环境规制政策,实施了灵活多样的环境规制手段，其中， 政府环境税政策是解决企业环境污染外部性的一项重要的市场型规制手段，那么 环境税政策能否可以显著促进我国企业进行绿色技术创新?如果作用效果显著, 那么环境税政策又是通过什么样传导机制发挥作用的?环境税对企业绿色技术创 新的影响是否存在非线性关系?是否有其他因素在影响着两者之间的关系？这正 是本文所要研究解决的主要问题。 本文首先梳理了国内外关于环境税影响企业绿色技术创新的相关文献,界定 了环境税与企业绿色技术创新的概念,介绍了波特假说和政府治理理论等理论基 础,并基于绿色消费市场环境和地方政府质量两大因素,深入探讨了环境税影响 企业绿色技术创新的成本导向和信息导向机制。文章通过选取2005-2017年的我 国省级面板数据，构建固定效应回归模型检验了环境税对企业绿色技术创新的影 响以及政府质量和绿色购买的调节效应。研究结果发现：一是环境税与企业绿色 技术创新之间存在非线性关系，只有当环境税强度达到或者超过某一阈值时,环 境税才有利于企业绿色技术创新。在不同的环境税征收水平下，企业对于绿色产 品创新和绿色工艺创新有着不同的偏好,具体而言，环境税与企业绿色产品创新 之间存在倒“U”型关系，与企业绿色工艺创新之间存在“U”型关系，并且当 江苏大学硕士学位论文 I 环境税数值位于2.201~11.291的区间时，能够对绿色产品创新和绿色工艺创新均 产生积极影响。二是高水平的政府质量能够强化环境税对企业绿色产品创新的正 向影响，推迟环境税与企业绿色产品创新倒“U”型拐点的到来，同时弱化环境 税对企业绿色工艺创新的消极影响，促进环境税与企业绿色工艺创新“U”型拐 点提前到来。三是高水平的绿色购买能够显著提升环境税对企业绿色产品创新的 积极效应。最后,文章依据研究所得结论,认为制定合理的环境税征税区间，在官 员晋升渠道方面建立亲环境的长效考核机制，努力提高地方政府质量和消费者绿 色购买力度，对实现环境保护和经济社会发展具有重要意义。 关键词：环境税；绿色产品创新；绿色工艺创新；政府质量；绿色购买 江苏大学硕士学位论文 I ABSTRACT In recent years, global carbon emissions have soared, and ecological pressures facing countries have increased. It has become a global consensus to promote energy conservation and emissions reduction and develop a green economy. With the acceleration of the process of industrialization and urbanization and the continuous upgrading of the consumption structure, China's resource and environmental problems remain one of the bottlenecks restricting China's economic and social development, and the situation of energy conservation and emission reduction remains severe. In January 2017, the “Thirteenth Five-Year Plan for Energy Conservation and Emission Reduction” clearly stated that “by 2020, the national energy consumption per 10,000 yuan of GDP will be reduced by 15% compared with 2015, and the total energy consumption will be controlled at 50%. Within 100 million tons of standard coal. The total national chemical oxygen demand, ammonia nitrogen, sulfur dioxide, and nitrogen oxide emissions were controlled to be less than 20 million tons, 2.07 million tons, 15.8 million tons, and 15.74 million tons, respectively, down 10% from 2015. 10%, 15% and 15%. The total emissions of volatile organic compounds across the country have dropped by more than 10% compared to 2015. "The overall target requirements. Many scholars have generally considered that corporate green technology innovation is the key technical path to promote energy saving and CO2 emission reduction in industrial industries and improve total factor productivity. So how to further improve the level of green technology innovation of Chinese enterprises is a problem we face. For this reason, the Chinese government has formulated strict environmental regulation policies and implemented flexible and diversified environmental regulation methods. Among them, the government environmental tax policy is an important market-based regulatory method to solve the externalities of corporate environmental pollution. Can it significantly promote the green technology innovation of Chinese enterprises? If the effect is significant, then what kind of transmission mechanism does the environmental tax policy work? Is there a non-linear relationship between the impact of environmental tax on the green technology innovation of enterprises? Are there other factors? Influencing the relationship between the two? This is the main problem to be solved in this article. This article first sorts out relevant domestic and foreign literature on environmental taxes affecting corporate green technology innovation, defines the concepts of environmental taxes and corporate green technology innovation, introduces theoretical foundations such as the Porter Hypothesis and government governance theory, and is based on the green consumer market environment and The large factor of local government quality deeply explores the cost-oriented and information-oriented mechanisms of environmental taxes affecting corporate green technology innovation. This article selects China's provincial panel data from 2005 to 2017 and constructs a fixed-effect regression model to test the impact of environmental taxes on corporate green technology innovation and the regulatory effects of government quality and green purchases. The research results found that: 江苏大学硕士学位论文 I Firstly, there is a non-linear relationship between environmental taxes and corporate green technology innovation. Only when the intensity of environmental taxes reaches or exceeds a certain threshold, environmental taxes are conducive to corporate green technology innovation. Specifically, environmental taxes and There is an inverted "U" relationship between enterprise green product innovation and an "U" relationship between enterprise green process innovation, and when the value of environmental tax is in the range of 2.201 ~ 11.291, it can Both have a positive impact. Secondly, high-level government quality can strengthen the positive impact of environmental taxes on corporate green product innovation, delay the arrival of the "U" inflection point between environmental taxes and corporate green product innovation, and weaken the negative impact of environmental taxes on corporate green process innovation. The "U" inflection point to promote environmental tax and corporate green process innovation has arrived ahead of schedule. Thirdly, high-level green purchases can significantly increase the positive effects of environmental taxes on corporate green product innovation. Finally, based on the conclusions of the study, the article considers that a reasonable environmental tax collection interval should be established, a pro-environmental long-term evaluation mechanism should be established in the promotion channels of officials, and efforts should be made to improve the quality of local governments and consumers' green purchases, and to achieve environmental protection and economy Social development is of great significance. Key Words: environmental tax; green product innovation; green process innovation; government quality; green purchase 江苏大学硕士学位论文 V 目录 第一章 绪论 ............. - 1 - 1.1研究背景与研究意义 ....................... 1 1.1.1研究背景 ....... 1 1.1.2研究意义 ....... 2 1.2研究内容 ............... 3 1.3研究方法与研究思路 ....................... 4 1.3.1研究方法 ....... 4 1.3.2技术路线 ....... 5 1.4论文创新点........... 6 第二章 理论基础与文