环境保护税对企业环境、社会和治理表现的影响研究基于绿色技术创新的中介效应

环境保护税对企业环境、社会和治理表现的影响研究基于绿色技术创新的中介效应一、本文概述Overviewofthisarticle随着全球环境保护意识的日益增强，环境保护税作为一种重要的经济手段，正逐步在全球范围内得到推广和实施。环境保护税旨在通过税收手段引导企业减少污染排放，促进绿色生产和可持续发展。本文旨在深入研究环境保护税对企业环境、社会和治理表现的影响，并探讨绿色技术创新在其中的中介效应。Withtheincreasingglobalawarenessofenvironmentalprotection,environmentalprotectiontaxes,asanimportanteconomictool,aregraduallybeingpromotedandimplementedglobally.Environmentalprotectiontaxaimstoguideenterprisestoreducepollutionemissions,promotegreenproductionandsustainabledevelopmentthroughtaxmeans.Thisarticleaimstoconductin-depthresearchontheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance,andexplorethemediatingeffectofgreentechnologyinnovationinit.本文将从环境保护税的定义和理论基础出发，阐述环境保护税对企业环境表现的影响。具体而言，环境保护税的实施将增加企业的污染成本，进而促使企业采取更为环保的生产方式和技术，减少污染排放，改善环境质量。同时，企业为应对环境保护税，也会加大环保投入，提升环境治理能力，从而提升企业的环境表现。Thisarticlewillstartfromthedefinitionandtheoreticalbasisofenvironmentalprotectiontax,andexplaintheimpactofenvironmentalprotectiontaxontheenvironmentalperformanceofenterprises.Specifically,theimplementationofenvironmentalprotectiontaxeswillincreasethepollutioncostsofenterprises,therebyencouragingthemtoadoptmoreenvironmentallyfriendlyproductionmethodsandtechnologies,reducepollutionemissions,andimproveenvironmentalquality.Atthesametime,inresponsetoenvironmentalprotectiontaxes,enterpriseswillalsoincreaseinvestmentinenvironmentalprotection,enhancetheirenvironmentalgovernancecapabilities,andthusenhancetheirenvironmentalperformance.本文将分析环境保护税对企业社会表现的影响。环境保护税的实施不仅有利于环境保护，还能提升企业的社会形象和声誉。企业积极应对环境保护税，展现出的环保意识和行动，将赢得社会的认可和赞誉，从而提升企业的社会表现。Thisarticlewillanalyzetheimpactofenvironmentalprotectiontaxesoncorporatesocialperformance.Theimplementationofenvironmentalprotectiontaxisnotonlybeneficialtoenvironmentalprotection,butalsoenhancesthesocialimageandreputationofenterprises.Enterprisesactivelyrespondingtoenvironmentalprotectiontaxesanddemonstratingenvironmentalawarenessandactionswillwinsocialrecognitionandpraise,therebyimprovingtheirsocialperformance.本文将探讨环境保护税对企业治理表现的影响。环境保护税的实施要求企业加强内部环境治理，完善相关管理制度和机制，提升企业治理水平。这将有助于企业建立更为科学、规范的治理体系，提升企业的治理表现。Thisarticlewillexploretheimpactofenvironmentalprotectiontaxesoncorporategovernanceperformance.Theimplementationofenvironmentalprotectiontaxrequiresenterprisestostrengtheninternalenvironmentalgovernance,improverelevantmanagementsystemsandmechanisms,andenhancethelevelofcorporategovernance.Thiswillhelpenterprisesestablishamorescientificandstandardizedgovernancesystem,andimprovetheirgovernanceperformance.本文将重点研究绿色技术创新在环境保护税影响企业环境、社会和治理表现中的中介效应。绿色技术创新是企业应对环境保护税的重要手段，通过绿色技术创新，企业可以实现更为环保、高效的生产方式，提升企业的环境、社会和治理表现。因此，本文将深入分析绿色技术创新在环境保护税影响企业表现中的中介作用，揭示其传导机制和路径。Thisarticlewillfocusonthemediatingeffectofgreentechnologyinnovationontheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance.Greentechnologyinnovationisanimportantmeansforenterprisestocopewithenvironmentalprotectiontaxes.Throughgreentechnologyinnovation,enterprisescanachievemoreenvironmentallyfriendlyandefficientproductionmethods,andimprovetheirenvironmental,social,andgovernanceperformance.Therefore,thisarticlewilldelveintothemediatingroleofgreentechnologyinnovationintheimpactofenvironmentalprotectiontaxesoncorporateperformance,revealingitstransmissionmechanismandpath.本文将全面、深入地研究环境保护税对企业环境、社会和治理表现的影响，并探讨绿色技术创新在其中的中介效应。通过本研究，期望为政府制定和完善环境保护税政策提供理论支持和实践指导，同时为企业应对环境保护税、提升环境、社会和治理表现提供有益参考。Thisarticlewillcomprehensivelyanddeeplystudytheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance,andexplorethemediatingeffectofgreentechnologyinnovationinit.Throughthisstudy,itisexpectedtoprovidetheoreticalsupportandpracticalguidanceforthegovernmenttoformulateandimproveenvironmentalprotectiontaxpolicies,whilealsoprovidingusefulreferencesforenterprisestorespondtoenvironmentalprotectiontaxes,improveenvironmental,social,andgovernanceperformance.二、文献综述Literaturereview随着全球环境问题的日益严峻，环境保护税作为一种重要的环境经济政策工具，逐渐受到各国政府和学者的关注。环境保护税旨在通过税收手段引导企业减少污染排放，促进绿色生产，进而实现环境质量的改善。然而，环境保护税对企业环境、社会和治理表现的影响是一个复杂的问题，涉及到多个层面和维度。因此，本文将从多个方面对相关文献进行综述，以期为后续研究提供参考。Withtheincreasinglysevereglobalenvironmentalissues,environmentalprotectiontaxes,asanimportantenvironmentalandeconomicpolicytool,havegraduallyattractedtheattentionofgovernmentsandscholarsaroundtheworld.Environmentalprotectiontaxaimstoguideenterprisestoreducepollutionemissions,promotegreenproduction,andultimatelyimproveenvironmentalqualitythroughtaxmeans.However,theimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformanceisacomplexissuethatinvolvesmultiplelevelsanddimensions.Therefore,thisarticlewillreviewrelevantliteraturefrommultipleaspectsinordertoprovidereferenceforsubsequentresearch.从环境层面来看，环境保护税的实施可以促使企业减少污染排放，提高资源利用效率，从而改善环境质量。一些研究表明，环境保护税可以通过提高污染成本，降低污染排放的边际收益，从而激励企业进行技术创新和减排投资。例如，Porter和VanderLinde（1995）提出的“波特假说”认为，适当的环境规制可以激发企业的创新活力，实现环境效益和经济效益的双赢。还有一些研究关注了环境保护税对不同行业、不同规模企业的影响差异。例如，李虹等（2018）研究发现，环境保护税对不同污染程度的企业具有不同的减排效果，对重度污染企业的减排效果更为显著。Fromanenvironmentalperspective,theimplementationofenvironmentalprotectiontaxescanencourageenterprisestoreducepollutionemissions,improveresourceutilizationefficiency,andthusimproveenvironmentalquality.Somestudieshaveshownthatenvironmentalprotectiontaxescanincentivizecompaniestoinvestintechnologicalinnovationandemissionreductionbyincreasingpollutioncostsandreducingthemarginalbenefitsofpollutionemissions.Forexample,PorterandVanderLinde(1995)proposedthePorterhypothesis,whichsuggeststhatappropriateenvironmentalregulationscanstimulatetheinnovationvitalityofenterprisesandachieveawin-winsituationofenvironmentalandeconomicbenefits.Somestudieshavealsofocusedonthedifferencesintheimpactofenvironmentalprotectiontaxesondifferentindustriesandenterprisesofdifferentscales.Forexample,LiHongetal.(2018)foundthatenvironmentalprotectiontaxeshavedifferentemissionreductioneffectsonenterpriseswithdifferentlevelsofpollution,andtheemissionreductioneffectonheavilypollutingenterprisesismoresignificant.从社会层面来看，环境保护税的实施可能对企业的社会形象和声誉产生影响。随着公众环保意识的提高，企业环境行为越来越受到社会的关注和评价。环境保护税作为一种显性的环境规制手段，可以向外界传递企业积极履行环保责任的信号，有助于提升企业的社会形象和声誉。环境保护税还可能影响企业与政府、社区等利益相关者之间的关系。企业通过积极参与环境保护税的缴纳和减排行动，有助于建立和维护良好的外部关系，为企业的可持续发展创造有利条件。Fromasocialperspective,theimplementationofenvironmentalprotectiontaxesmayhaveanimpactonthesocialimageandreputationofenterprises.Withtheincreasingpublicawarenessofenvironmentalprotection,corporateenvironmentalbehaviorisreceivingmoreandmoreattentionandevaluationfromsociety.Environmentalprotectiontax,asanexplicitmeansofenvironmentalregulation,canconveyasignaltotheoutsideworldthatenterprisesactivelyfulfilltheirenvironmentalresponsibilities,whichhelpstoenhancetheirsocialimageandreputation.Environmentalprotectiontaxesmayalsoaffecttherelationshipsbetweenenterprises,governments,communities,andotherstakeholders.Byactivelyparticipatinginthepaymentofenvironmentalprotectiontaxesandemissionreductionactions,enterprisescanhelpestablishandmaintaingoodexternalrelationships,andcreatefavorableconditionsfortheirsustainabledevelopment.从治理层面来看，环境保护税的实施可能对企业的内部治理结构和机制产生影响。一方面，环境保护税可能促使企业加强内部环境管理，建立健全的环保管理制度和体系。企业为了应对环境保护税的压力和挑战，需要不断完善内部环境治理结构，提高环境治理水平。另一方面，环境保护税也可能促使企业加强与其他利益相关者的合作与沟通，共同应对环境问题。这种合作与沟通的过程有助于推动企业治理结构的优化和治理机制的完善。Fromtheperspectiveofgovernance,theimplementationofenvironmentalprotectiontaxmayhaveanimpactontheinternalgovernancestructureandmechanismofenterprises.Ontheonehand,environmentalprotectiontaxesmayencourageenterprisestostrengtheninternalenvironmentalmanagementandestablishsoundenvironmentalmanagementsystemsandsystems.Inordertocopewiththepressureandchallengesofenvironmentalprotectiontaxes,enterprisesneedtocontinuouslyimprovetheirinternalenvironmentalgovernancestructureandenhancethelevelofenvironmentalgovernance.Ontheotherhand,environmentalprotectiontaxesmayalsoencouragecompaniestostrengthencooperationandcommunicationwithotherstakeholderstojointlyaddressenvironmentalissues.Thisprocessofcooperationandcommunicationhelpstopromotetheoptimizationofcorporategovernancestructureandtheimprovementofgovernancemechanisms.环境保护税对企业环境、社会和治理表现的影响是一个复杂而多元的问题。现有文献从环境、社会和治理三个层面对其进行了深入探讨和分析。然而，仍有许多问题有待进一步研究和探讨。例如，环境保护税在不同地区、不同行业、不同企业之间的实施效果差异如何？如何更好地发挥环境保护税在推动企业绿色技术创新和可持续发展中的作用？这些问题将成为未来研究的重要方向。Theimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformanceisacomplexanddiverseissue.Existingliteraturehasconductedin-depthexplorationandanalysisonitfromthreeaspects:environment,society,andgovernance.However,therearestillmanyissuesthatneedfurtherresearchandexploration.Forexample,whatarethedifferencesintheimplementationeffectsofenvironmentalprotectiontaxesamongdifferentregions,industries,andenterprises?Howtobetterleveragetheroleofenvironmentalprotectiontaxesinpromotinggreentechnologyinnovationandsustainabledevelopmentinenterprises?Theseissueswillbecomeimportantdirectionsforfutureresearch.三、理论框架与研究假设Theoreticalframeworkandresearchhypotheses随着全球环境问题日益严重，环境保护已成为社会关注的焦点。企业作为经济活动的主要参与者，其环境、社会和治理（ESG）表现对于可持续发展具有重要意义。环境保护税作为一种经济手段，旨在通过税收调节引导企业减少污染、提高资源利用效率，进而推动绿色技术创新。本研究旨在探讨环境保护税对企业ESG表现的影响，并深入分析绿色技术创新在这一过程中的中介效应。Withtheincreasinglyseriousglobalenvironmentalproblems,environmentalprotectionhasbecomeafocusofsocialattention.Asthemainparticipantsineconomicactivities,enterpriseshavesignificantenvironmental,social,andgovernance(ESG)performanceforsustainabledevelopment.Environmentalprotectiontax,asaneconomicmeans,aimstoguideenterprisestoreducepollution,improveresourceutilizationefficiency,andpromotegreentechnologyinnovationthroughtaxregulation.TheaimofthisstudyistoexploretheimpactofenvironmentalprotectiontaxesoncorporateESGperformance,andtoanalyzeindepththemediatingeffectofgreentechnologyinnovationinthisprocess.环境保护税作为一种经济激励政策，通过增加企业污染排放成本，引导企业减少污染排放、提高资源利用效率。企业为了降低税收负担，可能会采取一系列措施，如投资环保设施、改进生产工艺等，以实现节能减排。这些措施的实施将有助于提升企业的环境绩效，改善企业的ESG表现。因此，我们假设环境保护税对企业环境绩效具有正面影响。Environmentalprotectiontax,asaneconomicincentivepolicy,guidesenterprisestoreducepollutionemissionsandimproveresourceutilizationefficiencybyincreasingthecostofpollutionemissionsforenterprises.Inordertoreducetaxburden,enterprisesmaytakeaseriesofmeasures,suchasinvestinginenvironmentalprotectionfacilities,improvingproductionprocesses,etc.,toachieveenergyconservationandemissionreduction.TheimplementationofthesemeasureswillhelpimprovetheenvironmentalperformanceofenterprisesandimprovetheirESGperformance.Therefore,weassumethatenvironmentalprotectiontaxeshaveapositiveimpactoncorporateenvironmentalperformance.绿色技术创新在环境保护税与企业ESG表现之间起着中介作用。环境保护税的实施将激励企业进行绿色技术创新，通过研发和应用新技术、新工艺，降低污染排放、提高资源利用效率。这些绿色技术创新不仅有助于提升企业的环境绩效，还有助于改善企业的社会绩效和治理绩效。例如，绿色技术创新可以提高企业的社会声誉，增强企业的社会责任感；同时，绿色技术创新也有助于改善企业的内部治理结构，提高企业的治理水平。因此，我们假设绿色技术创新在环境保护税与企业ESG表现之间具有中介效应。GreentechnologyinnovationplaysamediatingrolebetweenenvironmentalprotectiontaxesandcorporateESGperformance.Theimplementationofenvironmentalprotectiontaxwillmotivateenterprisestoinnovateingreentechnology,reducepollutionemissionsandimproveresourceutilizationefficiencythroughresearchandapplicationofnewtechnologiesandprocesses.Thesegreentechnologicalinnovationsnotonlyhelpimprovetheenvironmentalperformanceofenterprises,butalsocontributetoimprovingtheirsocialandgovernanceperformance.Forexample,greentechnologyinnovationcanenhanceacompany'ssocialreputationandenhanceitssenseofsocialresponsibility;Atthesametime,greentechnologyinnovationalsohelpstoimprovetheinternalgovernancestructureofenterprisesandenhancetheirgovernancelevel.Therefore,weassumethatgreentechnologyinnovationhasamediatingeffectbetweenenvironmentalprotectiontaxesandcorporateESGperformance.本研究将构建一个理论框架，以探讨环境保护税对企业ESG表现的影响及绿色技术创新的中介效应。该框架将综合考虑环境保护税的经济激励作用、企业的绿色技术创新行为以及企业ESG表现之间的相互作用关系。通过实证分析，我们将检验上述假设的合理性，并探讨不同情境下环境保护税对企业ESG表现的影响机制和路径。ThisstudywillconstructatheoreticalframeworktoexploretheimpactofenvironmentalprotectiontaxesoncorporateESGperformanceandthemediatingeffectofgreentechnologyinnovation.Thisframeworkwillcomprehensivelyconsidertheinteractionbetweentheeconomicincentiveeffectofenvironmentalprotectiontax,greentechnologyinnovationbehaviorofenterprises,andESGperformanceofenterprises.Throughempiricalanalysis,wewilltestthevalidityoftheaboveassumptionsandexploretheimpactmechanismsandpathwaysofenvironmentalprotectiontaxesoncorporateESGperformanceindifferentcontexts.本研究旨在深入探讨环境保护税对企业ESG表现的影响及绿色技术创新的中介效应，为政策制定者提供理论依据和实践指导，以促进企业可持续发展和环境保护的协同推进。TheaimofthisstudyistoexploreindepththeimpactofenvironmentalprotectiontaxesoncorporateESGperformanceandthemediatingeffectofgreentechnologyinnovation,providingtheoreticalbasisandpracticalguidanceforpolicymakerstopromotethecoordinatedpromotionofsustainabledevelopmentofenterprisesandenvironmentalprotection.四、研究方法与数据来源Researchmethodsanddatasources本研究采用定量与定性相结合的研究方法，旨在全面深入地探讨环境保护税对企业环境、社会和治理表现的影响，并特别关注绿色技术创新在其中的中介效应。Thisstudyadoptsacombinationofquantitativeandqualitativeresearchmethods,aimingtocomprehensivelyanddeeplyexploretheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance,withspecialattentiontothemediatingeffectofgreentechnologyinnovation.本研究首先通过文献回顾，系统梳理环境保护税、绿色技术创新以及企业环境、社会和治理表现的相关理论和实证研究。在此基础上，我们构建了一个理论框架，以明确环境保护税、绿色技术创新与企业环境、社会和治理表现之间的逻辑关系。Thisstudyfirstreviewsliteratureandsystematicallyreviewstherelevanttheoriesandempiricalstudiesonenvironmentalprotectiontax,greentechnologyinnovation,andcorporateenvironmental,social,andgovernanceperformance.Onthisbasis,weconstructedatheoreticalframeworktoclarifythelogicalrelationshipbetweenenvironmentalprotectiontaxes,greentechnologyinnovation,andcorporateenvironmental,social,andgovernanceperformance.接着，我们运用问卷调查法，针对已实施环境保护税的企业进行大规模的数据收集。问卷设计涵盖了企业的环境保护税缴纳情况、绿色技术创新实践、环境表现、社会表现以及治理表现等多个方面。通过科学的问卷设计和严谨的数据收集过程，我们确保了数据的真实性和有效性。Next,wewilluseaquestionnairesurveymethodtoconductlarge-scaledatacollectiononenterprisesthathaveimplementedenvironmentalprotectiontaxes.Thequestionnairedesigncoversmultipleaspectsofacompany'senvironmentalprotectiontaxpaymentstatus,greentechnologyinnovationpractices,environmentalperformance,socialperformance,andgovernanceperformance.Throughscientificquestionnairedesignandrigorousdatacollectionprocess,weensuretheauthenticityandvalidityofthedata.为了更深入地了解环境保护税对企业环境、社会和治理表现的影响机制，我们还进行了深入的案例研究。我们选择了若干具有代表性的企业作为案例研究对象，通过实地访谈、文档资料收集等方式，深入了解这些企业在环境保护税政策下的实际运作情况。Inordertogainadeeperunderstandingoftheimpactmechanismofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance,wealsoconductedin-depthcasestudies.Wehaveselectedseveralrepresentativeenterprisesascasestudysubjectstogainadeeperunderstandingoftheiractualoperationsunderenvironmentalprotectiontaxpoliciesthroughon-siteinterviews,documentcollection,andothermethods.本研究的数据主要来源于两部分：一是问卷调查数据，我们通过专业的在线问卷平台发布问卷，并邀请已实施环境保护税的企业填写。为了确保数据的广泛性和代表性，我们尽量涵盖了不同行业、不同地区、不同规模的企业。二是案例研究数据，我们通过实地访谈、企业文档资料等方式收集数据。这些数据为我们提供了丰富的实践经验和深入的分析素材。Thedataforthisstudymainlycomesfromtwoparts:first,questionnairesurveydata.Wepublishedthequestionnairethroughaprofessionalonlinequestionnaireplatformandinvitedenterprisesthathaveimplementedenvironmentalprotectiontaxestofillitout.Toensurethebreadthandrepresentativenessofthedata,wehavetriedourbesttocoverenterprisesofdifferentindustries,regions,andscales.Thesecondiscasestudydata,whichwecollectthroughon-siteinterviews,enterprisedocumentation,andothermethods.Thesedataprovideuswithrichpracticalexperienceandin-depthanalyticalmaterials.在数据处理和分析方面，我们运用SPSS等统计软件对问卷调查数据进行描述性统计、因子分析、回归分析等，以揭示环境保护税、绿色技术创新与企业环境、社会和治理表现之间的关系。我们还运用案例研究的方法对收集到的案例数据进行深入分析，以揭示环境保护税对企业环境、社会和治理表现的影响机制。Intermsofdataprocessingandanalysis,weusestatisticalsoftwaresuchasSPSStoconductdescriptivestatistics,factoranalysis,regressionanalysis,etc.onquestionnairesurveydata,inordertorevealtherelationshipbetweenenvironmentalprotectiontax,greentechnologyinnovation,andcorporateenvironmental,social,andgovernanceperformance.Wealsousecasestudymethodstoconductin-depthanalysisofthecollectedcasedata,inordertorevealtheimpactmechanismofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance.本研究采用定量与定性相结合的研究方法，综合运用问卷调查和案例研究等多种数据收集和分析方法，旨在全面深入地探讨环境保护税对企业环境、社会和治理表现的影响，并特别关注绿色技术创新在其中的中介效应。通过科学的研究方法和严谨的数据处理过程，我们期望为相关政策制定和实践提供有力的理论支持和实证依据。Thisstudyadoptsacombinationofquantitativeandqualitativeresearchmethods,comprehensivelyutilizingvariousdatacollectionandanalysismethodssuchasquestionnairesurveysandcasestudies,aimingtocomprehensivelyanddeeplyexploretheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance,andpayingspecialattentiontothemediatingeffectofgreentechnologyinnovation.Throughscientificresearchmethodsandrigorousdataprocessing,wehopetoprovidestrongtheoreticalsupportandempiricalbasisforrelevantpolicyformulationandpractice.五、实证分析Empiricalanalysis本研究采用了定量和定性相结合的研究方法，对环境保护税对企业环境、社会和治理表现的影响进行了实证分析。通过收集企业财务报表、环保税缴纳记录、绿色技术创新数据等，运用描述性统计和相关性分析，初步探讨了环境保护税与企业环境、社会和治理表现之间的关联性。本研究构建了一个中介效应模型，以检验绿色技术创新在环境保护税影响企业环境、社会和治理表现过程中的中介作用。Thisstudyusedacombinationofquantitativeandqualitativeresearchmethodstoempiricallyanalyzetheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance.Bycollectingcorporatefinancialstatements,environmentaltaxpaymentrecords,andgreentechnologyinnovationdata,descriptivestatisticsandcorrelationanalysiswereusedtopreliminarilyexplorethecorrelationbetweenenvironmentalprotectiontaxandcorporateenvironmental,social,andgovernanceperformance.Thisstudyconstructedamediationeffectmodeltoexaminethemediatingroleofgreentechnologyinnovationintheimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance.在实证分析过程中，本研究采用了多元线性回归分析方法，以控制其他潜在影响因素。研究结果表明，环境保护税的实施确实对企业环境、社会和治理表现产生了积极的影响。具体来说，随着环境保护税税率的提高，企业环境绩效得到了显著提升，表现为污染物排放量减少、资源利用效率提高等方面。同时，环境保护税也促进了企业的社会责任履行，企业在环保公益活动、员工福利等方面的投入明显增加。环境保护税还推动了企业的治理水平提升，表现为企业内部管理更加规范、决策更加透明等方面。Intheempiricalanalysisprocess,thisstudyusedmultiplelinearregressionanalysistocontrolforotherpotentialinfluencingfactors.Theresearchresultsindicatethattheimplementationofenvironmentalprotectiontaxeshasindeedhadapositiveimpactontheenvironmental,social,andgovernanceperformanceofenterprises.Specifically,withtheincreaseofenvironmentalprotectiontaxrates,theenvironmentalperformanceofenterpriseshasbeensignificantlyimproved,manifestedinreducedpollutantemissionsandimprovedresourceutilizationefficiency.Atthesametime,environmentalprotectiontaxalsopromotesthefulfillmentofcorporatesocialresponsibility,andtheinvestmentofenterprisesinenvironmentalpublicwelfareactivities,employeewelfare,andotheraspectshassignificantlyincreased.Theenvironmentalprotectiontaxhasalsopromotedtheimprovementofcorporategovernance,manifestedinmorestandardizedinternalmanagementandmoretransparentdecision-making.在中介效应检验方面，本研究发现绿色技术创新在环境保护税影响企业环境、社会和治理表现过程中发挥了显著的中介作用。这意味着环境保护税不仅直接影响了企业的环境、社会和治理表现，还通过激发企业的绿色技术创新活动，间接促进了企业在这三个方面的表现提升。这一发现为政策制定者和企业管理者提供了重要的启示，即通过实施环境保护税等政策手段，可以有效推动企业的绿色技术创新，进而提升企业的环境、社会和治理表现。Intermsofmediatingeffecttesting,thisstudyfoundthatgreentechnologyinnovationplaysasignificantmediatingroleintheprocessofenvironmentalprotectiontaxaffectingcorporateenvironmental,social,andgovernanceperformance.Thismeansthatenvironmentalprotectiontaxesnotonlydirectlyaffecttheenvironmental,social,andgovernanceperformanceofenterprises,butalsoindirectlypromotetheirperformanceimprovementinthesethreeaspectsbystimulatingtheirgreentechnologyinnovationactivities.Thisdiscoveryprovidesimportantinsightsforpolicymakersandbusinessmanagersthatimplementingenvironmentalprotectiontaxesandotherpolicymeasurescaneffectivelypromotegreentechnologyinnovationinenterprises,therebyimprovingtheirenvironmental,social,andgovernanceperformance.本研究还进一步探讨了不同行业、不同规模企业在环境保护税影响下的差异性表现。结果显示，高污染、高能耗行业的企业在环境保护税的影响下表现出更为显著的环境绩效提升和社会责任履行增加；而规模较大的企业在治理水平提升方面表现更为突出。这些发现为政策制定者提供了针对不同行业和规模企业的差异化环保税政策设计思路。Thisstudyfurtherexploresthedifferentialperformanceofenterprisesofdifferentindustriesandscalesundertheinfluenceofenvironmentalprotectiontaxes.Theresultsshowthatenterprisesinindustrieswithhighpollutionandhighenergyconsumptionexhibitmoresignificantenvironmentalperformanceimprovementandincreasedsocialresponsibilityfulfillmentundertheinfluenceofenvironmentalprotectiontaxes;Largerenterpriseshaveshownmoreoutstandingperformanceinimprovingtheirgovernancelevel.Thesefindingsprovidepolicymakerswithdifferentiatedenvironmentaltaxpolicydesignideasfordifferentindustriesandenterprisesofdifferentscales.本研究通过实证分析发现环境保护税对企业环境、社会和治理表现具有积极的影响，且绿色技术创新在这一过程中发挥了重要的中介作用。这为推动企业绿色发展、提升企业的社会责任感和治理水平提供了新的视角和政策启示。Thisstudyfoundthroughempiricalanalysisthatenvironmentalprotectiontaxeshaveapositiveimpactoncorporateenvironmental,social,andgovernanceperformance,andgreentechnologyinnovationplaysanimportantintermediaryroleinthisprocess.Thisprovidesanewperspectiveandpolicyinspirationforpromotinggreendevelopmentofenterprises,enhancingtheirsenseofsocialresponsibilityandgovernancelevel.六、研究结果与讨论Researchfindingsanddiscussions本研究以绿色技术创新为中介变量，深入探讨了环境保护税对企业环境、社会和治理表现的影响。通过实证分析和理论推导，得出了一系列有意义的结论。Thisstudyusesgreentechnologyinnovationasamediatorvariabletoexploreindepththeimpactofenvironmentalprotectiontaxesoncorporateenvironmental,social,andgovernanceperformance.Aseriesofmeaningfulconclusionshavebeendrawnthroughempiricalanalysisandtheoreticaldeduction.环境保护税的实施对企业的环境表现产生了显著的正向影响。随着税收力度的加大，企业为了降低税负，不得不加大在环保方面的投入，采取更为严格的环保措施。这不仅有助于减少企业的污染排放，改善环境质量，同时也提升了企业的环保形象，增强了企业的社会责任感。Theimplementationofenvironmentalprotectiontaxhashadasignificantpositiveimpactontheenvironmentalperformanceofenterprises.Withtheincreaseoftaxrevenue,enterpriseshavetoincreaseinvestmentinenvironmentalprotectionandadoptstricterenvironmentalprotectionmeasuresinordertoreducetheirtaxburden.Thisnotonlyhelpstoreducepollutionemissionsandimproveenvironmentalqualityforenterprises,butalsoenhancestheirenvironmentalimageandenhancestheirsenseofsocialresponsibility.绿色技术创新在环境保护税与企业环境表现之间起到了重要的中介作用。研究发现，环境保护税通过激励企业进行绿色技术创新，进而提升了企业的环境表现。这表明，环境保护税不仅可以通过直接的税收手段来调控企业的污染行为，还可以通过激发企业的创新活力，推动环保技术的研发和应用，从而实现环境保护的目标。Greentechnologyinnovationplaysanimportantintermediaryrolebetweenenvironmentalprotectiontaxesandcorporateenvironmentalperformance.Researchhasfoundthatenvironmentalprotectiontaxesincentivizeenterprisestoinnovateingreentechnologies,therebyimprovingtheirenvironmentalperformance.Thisindicatesthatenvironmentalprotectiontaxescannotonlyregulatethepollutionbehaviorofenterprisesthroughdirecttaxmeans,butalsostimulatetheirinnovativevitality,promotetheresearchandapplicationofenvironmentalprotectiontechnologies,andthusachievethegoalsofenvironmentalprotection.本研究还发现，环境保护税对企业的社会表现也产生了积极的影响。随着企业环保投入的增加，企业的社会声誉和形象得到了提升，与社区和公众的关系也得到了改善。这不仅有助于企业赢得更多的社会信任和支持，还为企业创造了更多的商业机会和发展空间。Thisstudyalsofoundthatenvironmentalprotectiontaxeshaveapositiveimpactonthesocialperformanceofenterprises.Withtheincreaseofenvironmentalprotectioninvestmentbyenterprises,theirsocialreputationandimagehavebeenimproved,andtheirrelationshipswiththecommunityandthepublichavealsobeenimproved.Thisnotonlyhelpsenterpriseswinmoresocialtrustandsupport,butalsocreatesmorebusinessopportunitiesanddevelopmentspaceforenterprises.在治理表现方面，环境保护税的实施对企业的内部管理和治理结构提出了更高的要求。企业需要建立完善的环保管理体系和内部控制机制，以确保环保工作的有效实施。这不仅有助于提升企业的治理水平，还为企业实现可持续发展提供了有力的保障。Intermsofgovernanceperformance,theimplementationofenvironmentalprotectiontaxposeshigherrequirementsfortheinternalmanagementandgovernancestructureofenterprises.Enterprisesneedtoestablishasoundenvironmentalmanagementsystemandinternalcontrolmechanismtoensuretheeffectiveimplementationofenvironmentalprotectionwork.Thisnotonlyhelpstoimprovethegovernancelevelofenterprises,butalsoprovidesstrongguaranteesforenterprisestoachievesustainabledevelopment.然而，值得注意的是，环境保护税对企业的影响并非全然积极。对于一些规模较小、经济实力较弱的企业而言，环境保护税可能会增加其经营成本，甚至可能导致其面临生存危机。因此，政府在制定环保税收政策时，需要充分考虑企业的实际情况和承受能力，确保政策的合理性和公平性。However,itisworthnotingthattheimpactofenvironmentalprotectiontaxesonenterprisesisnotentirelypositive.Forsomesmallerandweakerenterprises,environmentalprotectiontaxesmayincreasetheiroperatingcostsandevenleadtoasurvivalcrisis.Therefore,whenformulatingenvironmentaltaxpolicies,thegovernmentneedstofullyconsidertheactualsituationandaffordabilityofenterprisestoensuretherationalityandfairnessofthepolicies.环境保护税对企业环境、社会和治理表现产生了积极的影响，其中绿色技术创新起到了重要的中介作用。然而，政策的实施也需要考虑企业的实际情况和承受能力。未来研究可以进一步探讨如何优化环保税收政策，以更好地促进企业的绿色发展和可持续发展。Theenvironmentalprotectiontaxhasapositiveimpactontheenvironmental,social,andgovernanceperformanceofenterprises,amongwhichgreentechnologyinnovationplaysanimportantintermediaryrole.However,theimplementationofpoliciesalsoneedstocons