環境保護税制優遇措置が企業のグリーン・低炭素転換に与える影響に関する研究
Research on the Impact of Environmental Protection Tax Incentives on Enterprises' Green and Low-Carbon Transformation (原題)
Ruixue Ren
🤖 gxceed AI 要約
日本語
中国の環境保護税制優遇措置が企業のグリーン・低炭素転換に与える影響を、2008〜2024年の上場企業データとグリーン特許出願データを用いて実証分析した研究。税制優遇は企業のグリーン転換を有意に促進する一方、現金水準や営業コストなどの内部要因、地方公債残高などのマクロ外部要因が負の調整効果を持つことを示す。
English
This study empirically examines how China's environmental protection tax incentives affect firms' green and low-carbon transition, using listed-firm data from 2008-2024 and green patent applications. It finds tax incentives significantly promote transition, while internal factors (cash levels, operating costs) and macro factors (local public debt) exert negative moderating effects.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
炭素税・環境税による企業行動の変化を定量化する手法は、日本でのカーボンプライシング設計やGX推進税制の効果検証を考える上で参照価値がある。中国の税制優遇とグリーン特許の関係は、日本企業の脱炭素投資インセンティブ設計にも示唆を与える。
In the global GX context
As carbon pricing and environmental taxation expand globally under ISSB/TCFD-aligned transition planning, this paper offers empirical evidence on how tax incentives shape corporate green innovation. It adds Chinese policy evidence to the global debate on fiscal instruments for decarbonization.
👥 読者別の含意
🔬研究者:環境税制と企業のグリーンイノベーションの因果関係を測る実証設計（グリーン特許指標、調整効果）の参考になる。
🏢実務担当者:税制優遇がグリーン投資判断や特許戦略に与える影響を理解する材料になる。
🏛政策担当者:カーボンプライシングや税制インセンティブ設計の効果と限界（公債水準等の制約）を検討する際の参考になる。
📄 Abstract（原文）
As a major tax-collecting nation and one of the key contributors to global environmental governance, China's tax policies have attracted worldwide attention, whilst its environmental governance efforts have also come under scrutiny. To date, in the process of promoting sustainable and green development, China has introduced a range of tax measures, including the replacement of pollution discharge fees with an environmental protection tax, the establishment of a systematic framework comprising 56 green tax incentives to support green development, and the passage of the 'Ecological and Environmental Code of the People's Republic of China' in 2026. The introduction of environmental tax incentive policies is intended to facilitate a comprehensive green and low-carbon transition in economic and social development and to implement a sustainable development strategy. This paper delves further into the relationship between these two aspects and examines the mechanisms through which environmental tax incentives directly or indirectly influence enterprises' green and low-carbon transition. The study employs empirical analysis using listed data on environmental tax incentives for companies from 2008 to 2024, alongside data on green patents applied for by these companies. The study found that environmental tax incentives significantly promote enterprises' green and low-carbon transition, while internal factors—including cash levels and operating costs—as well as macro-level external environmental factors such as local public debt levels, exert negative moderating effects.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.62051/2bn0rf55first seen 2026-11-15 05:07:56
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