Abstract: The report of the 20th party congress points out that we should “actively and steadily push forward carbon peaking and carbon neutrality”, and reducing carbon emissions is crucial to achieving the “double carbon” goal. Using China's inter provincial panel data from 2012 to 2021, we empirically examine the impact of environmental taxes on carbon emissions using a two way fixed effects model and systematic GMM model. The results show: 1） environmental tax helps curb carbon emissions, and the lagged period of environmental tax has a more obvious effect on the curbing of carbon emissions; 2） at present, R&D investment negatively regulates the suppression effect of environmental tax on carbon emission; 3） the regulating effect of R&D inputs has regional heterogeneity, in the eastern region R&D inputs positively regulate the inhibiting effect of an environmental tax on carbon emissions, and in the central and western regions R&D inputs negatively regulate the inhibiting effect of an environmental tax on carbon emissions.

Key words: environmental tax, carbon emission, R&D investment, regulating effect

摘要： 党的二十大报告指出要“积极稳妥推进碳达峰碳中和”，减少碳排放对于实现“双碳”目标至关重要。利用2012—2021年我国省际面板数据，使用双向固定效应模型和系统GMM模型，实证检验环境税对碳排放的影响。环境税有助于抑制碳排放，且滞后一期环境税对碳排放的抑制效果更加明显；目前，研发投入负向调节环境税对碳排放的抑制效果；研发投入的调节效应具有区域异质性，在东部地区研发投入正向调节环境税对碳排放的抑制作用，在中西部地区研发投入负向调节环境税对碳排放的抑制作用。

关键词: 环境税, 碳排放, 研发投入, 调节效应