Research on the Tax Policy Effect of Promoting Industrial Green Transformation and Upgrading under the Background of Double Carbon: An Analysis Based on Green Total Factor Productivity Data

Abstract

Taking the promotion of tax policy as the starting point, this project explores the mechanism of tax policy in promoting industrial green upgrading and energy conservation and emission reduction on the basis of literature induction and combing, and combines the relevant data of 30 regions in China from 2008 to 2021 to build an SBM model to measure the process of regional green total factor productivity, and empirically analyze the impact effect of tax policy on industrial green upgrading. Focus on the effects of different calibers of green tax policies on the improvement of green total factor productivity; The interaction of different technological progress paths with green taxation. The research in this project will help deepen the understanding of tax policies that promote the green transformation of the industry, and help to reduce carbon emission intensity and achieve green development in the new development stage.