Under the background of carbon peak and carbon neutrality, it is urgent for heavy polluting enterprises to achieve green transformation. The Digital Tax Administration (DTA) will contribute to the establishment of the digital and green integrated administration mode. This study analyzes the effect of DTA on enterprises’ green transformation, by using the Progressive Difference-in-Differences (DID)Model with the help of the quasi-natural experiment “Golden Tax Project III". The study findings indicate that DTA promotes the green transformation of heavy polluting enterprises by the mechanism of green transformation costs, optimization of enterprise internal governance and conversion efficiency of green achievements. Further analysis shows that DTA exerts a larger influence on environmental transformation from the perspective of corporate diversity such as enterprises with a larger number of managers, the state-owned enterprises, and enterprises with higher pollution levels. Based on the findings, this paper suggests building the tax administration model of digital and green integration to guide enterprises from “passive emission reduction” to “proactive pollution control".

中文翻译：

---

重污染企业数字化税务征管（DTA）与绿色转型——基于“金税工程III.”政策效果评价


在碳达峰、碳中和的背景下，重污染企业实现绿色转型迫在眉睫。数字税务管理局 （DTA） 将有助于建立数字化和绿色综合管理模式。本文借助准自然实验“金税工程 III”，采用渐进式双重差分 （DID） 模型，分析了 DTA 对企业绿色转型的影响。研究结果表明，DTA通过绿色转型成本机制、优化企业内部治理机制和绿色成果转化效率机制，促进重污染企业绿色转型。进一步分析表明，从企业多元化的角度来看，DTA对环境转型的影响更大，如管理者人数较多的企业、国有企业和污染水平较高的企业。基于研究结果，本文建议构建数字化与绿色融合的税收管理模式，引导企业从“被动减排”转向“主动污染治理”。