关键词: 环境税征收, 社会责任承担, 绿色创新, 产权性质

Abstract: In recent years, China's resources and environmental constraints have become more prominent, promoting highquality economic development urgently requires traditional industrial enterprises to achieve green transformation and upgrading. Environmental taxes and corporate social responsibility（CSR）are two important tools based on external market incentives and internal independent incentives. Can they play incentive synergy effect? Taking Shanghai and Shenzhen Ashare industrial Ashare listed companies in China as the research sample, this paper empirically examines the interactive effect and heterogeneity of environmental taxes and CSR on corporate green innovation. The results show that:（1）There exists a significant and positive interactive effect between environmental taxes and CSR, the greater the intensity of environmental taxes, the more conducive to the promotion of corporate green innovation capabilities, and the positive relationship will be enhanced as the degree of CSR increases.（2）The higher the degree of CSR, the lower the level of corporate innovation capabilities. But the negative relationship will be weakened as the intensity of environmental taxes increase.（3）Further analyses show that the above effects mainly exist in the large companies, highgrowth companies, companies with strong R&D capabilities, highly marketoriented areas and developed eastern coastal provinces.（4）Compared with the non stateowned companies, the interactive effects of environmental taxes and CSR on corporate green innovation mainly exist in the stateowned companies. The above research conclusions enrich the relevant literature on the driving factors of corporate green innovation and the economic consequences of environmental taxes, which will have important implication for the incentive and synergy mechanism of corporate green innovation, and the green transformation and upgrading of China's traditional industrial enterprises.

Key words:  , environmental taxes, corporate social responsibility, green innovation, nature of ownership