科研管理

科研管理 ›› 2025, Vol. 46 ›› Issue (6): 166-176.DOI: 10.19571/j.cnki.1000-2995.2025.06.017

• 论文 • 上一篇    下一篇

环境税对降碳减污协同推进的影响研究——基于全流程技术创新视角

夏学超1,2,孙慧1,2,杨泽东1,2,祝树森3   

  1. 1.新疆大学新疆创新管理研究中心，新疆 乌鲁木齐830046；
    2.新疆大学经济管理学院，新疆 乌鲁木齐830046；
    3.东北大学工商管理学院，辽宁 沈阳110169

  • 收稿日期:2023-07-30 修回日期:2025-04-16 出版日期:2025-06-20 发布日期:2025-06-06
  • 通讯作者: 孙慧
  • 基金资助:
    科技部重大科技项目暨第三次新疆综合科学考察项目：“吐哈盆地清洁能源考察和能源矿产开发的生态环境评估：吐哈盆地国家能源基地建设调查与碳减排潜力评估”(SQ2021xjkk01800，2021.11—2024.11)；新疆维吾尔自治区科技重大项目：“炼铁高炉节能减碳环境和经济效应评价研究”（2022A01003，2022.01—2025.12）；新疆大学2022年优秀博士研究生创新项目：“减污降碳扩绿增长耦合协同的时空分异及其驱动因素分析”（XJU2022BS007，2022.11—2024.12）。

Research on the impact of environmental tax on collaborative governance of carbon reduction and pollution abatement: A study from the perspective of whole-process technological innovation

Xia Xuechao1,2, Sun Hui1,2, Yang Zedong1,2, Zhu Shusen3   

  1. 1. Center for Innovation Management Research of Xinjiang, Xinjiang University, Urumqi 830046, Xinjiang, China; 
    2. School of Economics and Management, Xinjiang University, Urumqi 830046, Xinjiang, China;
    3. School of Business Administration, Northeastern University, Shenyang 110169, Liaoning, China
  • Received:2023-07-30 Revised:2025-04-16 Online:2025-06-20 Published:2025-06-06

摘要：    协同推进降碳减污已成为我国新发展阶段经济社会发展全面绿色转型的必然选择和重要抓手。本文基于2012—2021年中国省级面板数据构建降碳减污协同指数，从全流程技术创新视角运用多维面板固定效应模型和中介效应模型识别环境税对降碳减污协同推进的影响和驱动机制。研究发现：环境税能够有效驱动降碳减污协同推进；过程技术创新和末端技术创新是环境税驱动降碳减污协同推进的主要路径机制，但是源头技术创新并未发挥有效的中介作用；“平移型”和“阶梯型”环境税能够显著促进降碳减污协同推进，但“天花板型”环境税驱动效果并不显著。环境税能够显著地促进东部和中部地区降碳减污协同推进，但在西部地区驱动效果不显著。研究结论丰富了实现减排目标的技术创新机制研究，对于进一步完善环境治理体系、优化降碳减污协同推进措施具有重要的启示意义。

关键词: 环境税, 降碳减污协同推进, 全流程技术创新, 异质性分析

Abstract:    The synergistic promotion of carbon reduction and pollution abatement has become an inevitable choice and an essential step for the comprehensive green transformation of economic and social development in China′s new stage of development. This paper constructed the carbon reduction and pollution abatement synergy index based on the data of 30 provincial-level regions in China from 2012 to 2021, and identified the impact effect and driving mechanism of environmental tax on carbon reduction and pollution abatement synergistic promotion from the perspective of whole-process technological innovation by using the multidimensional panel fixed-effects model and the mediated-effects model. The study found that environmental taxes can effectively drive the synergistic promotion of carbon reduction and pollution abatement. Process technological innovation and end technological innovation are the main path mechanisms for environmental taxes to drive the synergistic promotion of carbon reduction and pollution abatement, but source technological innovation does not have an effective intermediary role. The "shift-type" and "ladder-type" environmental tax rate structure can significantly promote the synergistic promotion of carbon reduction and pollution abatement, but the "ceiling-type" environmental tax does not have a significant driving effect. Environmental taxes can significantly promote the synergistic promotion of carbon reduction and pollution abatement in the eastern and central regions, but the driving effect is not significant in the western region. The findings of the study will enrich the research on technological innovation mechanisms to achieve emission reduction targets, provide important insights for further improving the environmental governance system and optimizing the synergistic promotion measures for carbon reduction and pollution abatement. 

Key words: environmental tax, synergistic promotion of carbon reduction and pollution abatement, whole process technology innovation, heterogeneity analysis