【摘要】 本文以2015—2022年中国A股重污染行业上市公司为研究样本，实证检验税收优惠对企业环境违规处罚的影响。研究发现，税收优惠显著减少了企业环境违规处罚，并且媒体关注对这一关系具有强化作用。在进一步分析中，作用机制检验结果表明，税收优惠通过增加环保投资及缓解融资约束来减少企业环境违规处罚。异质性分析发现，在国有企业和大规模企业中，税收优惠对企业环境违规处罚的抑制效应更为显著。本研究为制定税收优惠政策及减少企业环境违规处罚提供了强有力的支撑。更多还原

【Abstract】 Taking Chinese A-share listed companies in the heavily polutting industry from 2015 to 2022 as research samples, this study empirically explores the impact of tax incentives on corporate environmental violation penalties. The result reveals that tax incentives significantly reduce corporate environmental violation penalties and that media attention has a reinforcing effect on the relationship. Further, the mechanism analyses show that tax incentives reduce corporate environmental violation penalties by increasing environmental protection investment and alleviating financing constraints. The heterogeneity analyses find that the effect of tax incentives to reduce environmental violation penalties is more significant in state-owned firms and large-scale firms. The findings of this study provide strong support for the formulation of tax incentives and the reduction of corporate environmental violation penalties.更多还原