可持续发展已上升为当今时代的国际共识，指引着全球经济社会向绿色、低碳转型迈进。在此背景下，我国于2018年正式实行《中华人民共和国环境保护税法》，实现从排污费制度向环保税制度的重要转变，从而用税收杠杆引导企业转向更环保的生产方式，加速社会经济的绿色转型过程。同时，数字化转型作为当代社会进步的关键驱动力，不仅成为实现绿色发展的重要工具，亦需在其发展过程中融入绿色发展理念，确保数字经济增长与环境保护的双赢。基于此理念，我国于2021年实施数字化绿色化协同行动计划，旨在通过数字技术的创新与绿色发展战略的深度结合，推动双化协同转型成为新时代的发展趋势。本研究聚焦于电力设备行业，以2018年实施的环保费改税政策为研究节点，旨在深入探究该政策对行业内企业数字化与绿色化协同转型影响的机理及其效果。在广泛梳理相关文献的基础上，本文明确了研究的核心概念和理论基础，并采用双重差分方法设计了实证分析框架。通过将企业按技术类型划分为实验组和对照组，利用环保费改税政策的实施时间点，比较分析了政策前后两组企业在数字化与绿色化协同转型方面的差异。为了确保研究结论的稳健性，本研究还进行了安慰剂测试和不同分组方式的稳健性检验。研究结果表明，环保费改税政策显著促进了电力设备行业内企业，尤其是新能源行业企业的数字化与绿色化协同转型，揭示了技术密集度、地域特性、产权性质等因素对政策效果的异质性影响。此外，融资约束的存在显著削弱了政策的正向效应。基于这些发现，本文从创新激励政策、地区发展策略、国企引领作用及融资环境优化等方面提出了政策建议，旨在为电力设备行业及相关政策制定提供参考，以促进行业的数字化绿色化协同转型。
Sustainable development has ascended to a global consensus in our era, steering the international economy and society towards a greener and more carbon-efficient trajectory. In this vein, China enacted the "Environmental Protection Tax Law of the People‘s Republic of China" in 2018, transitioning from a pollutant discharge fee system to an environmental tax framework. This shift employs fiscal levers to nudge enterprises towards eco-friendlier production practices, thus catalyzing the green metamorphosis of the socio-economic fabric. Concurrently, the digital transformation, a pivotal catalyst for modern societal advancement, emerges as a vital enabler for green evolution, necessitating the infusion of sustainability principles to ensure the parallel prosperity of digital economic expansion and environmental stewardship. In alignment with this ethos, China initiated a digital-green synergy action plan in 2021, endeavoring to amalgamate digital innovation with green strategic initiatives, propelling a collaborative transformation into the zeitgeist of the new epoch.This inquiry delves into the electric power equipment sector, pinpointing the 2018 enforcement of the environmental tax policy as a pivotal study juncture, with an aim to unravel the intricacies and implications of this policy on the industry‘s concurrent digital and green evolution. An extensive literature review laid the groundwork, elucidating pivotal concepts and theoretical underpinnings, subsequently architecting an empirical analysis scaffold through a Difference-in-Differences (DiD) methodology. Segregating firms by their technological orientation into test and control cohorts, and leveraging the temporal demarcation afforded by the policy‘s enactment, this examination juxtaposes the pre-and-post policy digital-green transformational dynamics within these clusters. To bolster the integrity of our findings, placebo trials and robustness validations across variant cohort delineations were instituted.The results of this study highlight that the environmental taxation policy significantly invigorated the digital-green synchronous transformation within the electric power equipment domain, particularly pronounced within the new energy subsector, unearthing the policy‘s differential impact across technological intensity, geographical nuances, and ownership structures. Moreover, the existence of financial constraints considerably mitigated the policy‘s favorable impact.Drawing on these findings, this paper proposes policy recommendations encompassing innovation incentive policies, regional development strategies, leveraging the leading role of state-owned enterprises, and optimizing the financing environment. These recommendations aim to provide guidance for formulating relevant policies in the electric power equipment sector, thereby facilitating the industry‘s digital-green convergence.
