The improvement of enterprise environmental performance is the key content to promote the green development of economy and society. Based on the observation data of resource-based listed companies from 2012 to 2019, this paper studies the effects of tax incentives on corporate environmental performance and the channel mechanism, as well as the combined effects of tax incentives and different types of environmental policies. The conclusions are as follows: (1) Tax incentives can effectively promote the improvement of environmental performance of enterprises, and compared with state-owned resource-based enterprises, tax incentives have a greater promotion effect on the environmental performance of private resource-based enterprises. (2) Tax incentives can drive the improvement of environmental performance by encouraging enterprises to increase R&D investment, but green innovation output does not play a mediating role. (3) Further research on the combination effect of tax incentives and different types of environmental policies shows that the combination effect of tax incentives and market incentive environmental policies and voluntary environmental policies is obvious, and the combination effect of the two kinds of policies is affected by the nature of enterprise property rights. These conclusions provide theoretical enlightenment for scientific design of the combination of tax incentives and environmental policies, optimization of innovation-driven development mode, improvement of enterprise environmental management, and perfection of green development policy system.

企业环境绩效的提升是推动经济社会绿色发展的关键内容。基于资源型上市公司2012-2019年的观测数据,研究税收优惠对企业环境绩效的影响效应和渠道机制,以及税收优惠与不同类环境政策的组合效应。研究结论有:(1)税收优惠可以有效促进企业环境绩效提升,且相比国有资型企业,税收优惠对民营资源型企业环境绩效的促进作用更大。(2)税收优惠可以通过激励企业加大研发投入,进而驱动环境绩效提升,但是绿色创新产出并没有发挥中介作用。(3)进一步研究税收优惠与不同类型环境政策的组合效应,结果表明税收优惠与市场激励型环境政策和自愿型环境政策的组合效应明显,两种政策组合效果受到企业产权性质的影响。这些结论为科学设计税收优惠与环境政策组合、优化创新驱动发展模式、改善企业环境管理、完善绿色发展政策体系提供了理论启示。