Green Taxation System and Green Innovation of Manufacturing Enterprises:A Quasi Natural Experiment Based on the Environmental Protection Tax Law
Using the implementation of the Environmental Protection Tax Law as a quasi-natural experiment,this paper examines the impact and mechanism of the implementation of the Environmental Protection Tax Law on green innovation in the manufacturing industry.The research findings indicate that the implementation of the Environmental Protection Tax Law not only promotes an increase in the quantity of green innovation in manufacturing enterprises,but also improves the quality of green innovation.Heterogeneity analysis reveals that the greening of the tax system has a more significant effect on non-state-owned,small and medium-sized,and traditional manufacturing enterprises in promoting green innovation.The analysis of the mechanism shows that the greening of the tax system enhances green innovation in enterprises through increasing pollution costs for companies,strengthening local government regulatory incentives,and improving green awareness among company managers.This research contributes to a rational assessment of the policy effects of the Environmental Protection Tax Law and provides decision-making references for further promoting the development of green innovation in the manufacturing industry.
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