School of Economics, Qingdao University, Qingdao 266071, China.
Int J Environ Res Public Health. 2022 Aug 26;19(17):10660. doi: 10.3390/ijerph191710660.
With the development of China's industrial economy and urbanization, water pollution has become serious and gradually exposed to the public. The pollution fee policy is an important tool to force enterprises to reduce pollution. This study used the panel data of manufacturing enterprises during 2006-2013 and the multiperiod difference in differences (DID) method to systematically analyze the impact of water pollution fee reform on emissions of manufacturing enterprises in China. In general, enterprises facing improved pollution fee collection standards reduce COD emissions by approximately 4.1%. However, significant location heterogeneities are captured in China. The rising water pollution fees have promoted the emission reduction of enterprises in northern China and resource-based cities, but the effect is not significant in southern China and nonresource-based cities. Furthermore, the mechanism analysis shows that enterprises mainly reduced emissions through terminal treatment and reducing production. This study provided micro evidence for research on the effect of pollution fee reform and supplied a reference for the improvement of the environmental protection tax system in China.
随着中国工业经济和城市化的发展，水污染问题日益严重，并逐渐暴露在公众面前。污染费政策是迫使企业减少污染的重要手段。本研究使用了 2006-2013 年制造业企业的面板数据和多期差分（DID）方法，系统地分析了水污染费改革对中国制造业企业排放的影响。总的来说，面临污染费征收标准提高的企业，COD 排放量减少了约 4.1%。然而，在中国，这种影响存在显著的地区异质性。不断上涨的水污染费促进了北方地区和资源型城市企业的减排，但在南方地区和非资源型城市，这种效果并不显著。此外，机制分析表明，企业主要通过终端处理和减少生产来降低排放量。本研究为污染费改革效果的研究提供了微观证据，为中国完善环境保护税制度提供了参考。
