期刊论文

Influence of Environmental Protection Tax on Enterprise Risk Bearing Level——Based on Quasi-natural Experiment

中文

绿色科技

1674-9944

2023

25

11

33-37

10.3969/j.issn.1674-9944.2023.11.007

2020年度湖南省社会科学成果评审委员会课题(编号:XSP20YBC194) 2022年湖南省研究生科研创新项目(编号:QL20220171)。

本校为第一机构

基于环保费改税政策基础,构建了相关理论分析框架,以2014~2020年我国沪深两市的A股上市公司作为研究样本,运用双重差分法研究环保税对企业风险承担水平的影响作用。结果发现:①环保税会降低企业风险承担水平;②环保税对国有...展开更多 基于环保费改税政策基础,构建了相关理论分析框架,以2014~2020年我国沪深两市的A股上市公司作为研究样本,运用双重差分法研究环保税对企业风险承担水平的影响作用。结果发现:①环保税会降低企业风险承担水平;②环保税对国有企业的影响不显著,对非国有企业的影响更显著。基于此,从政府执法、企业践行等方面提出了相关建议。收起

Based on the policy of changing environmental protection fee into tax,this paper constructs a relevant theoretical analysis framework,takes the A-share listed companies in Shanghai and Shenzhen stock markets of China from 2014 to 2020 as the research sample,and uses the...MORE Based on the policy of changing environmental protection fee into tax,this paper constructs a relevant theoretical analysis framework,takes the A-share listed companies in Shanghai and Shenzhen stock markets of China from 2014 to 2020 as the research sample,and uses the D...