Green taxes are defined as tax breaks given to taxpayers who invest in pollution prevention or environmental protection，or taxes imposed on polluting industries and the use of pollutants. In accelerating the process of achieving the“carbon peaking and carbon neutrality goals”goal，taxes can be a powerful tool to use market mechanisms to improve climate governance. From the perspective of green taxation，based on theoretical analysis，this paper empirically tests the impact of tax collection and administration on China's industrial low-carbon transformation by using the panel data of provincial industries from 2006 to 2021 and the comprehensive FGLS method，and deconstructs the mechanism from three aspects：green and lowcarbon technology innovation，industrial structure adjustment and government environmental governance. Furthermore，from three dimensions of energy consumption，industrial diversification and tax burden，the heterogeneous influence of different environments on green tax collection and administration is explored. It is found that green tax collection and management can significantly promote China's industrial low-carbon transformation during the study period，and this conclusion is still valid after endogeneity discussion and a series of robustness tests. The mechanism test shows that green tax collection and administration can promote the low-carbon transformation of industry by encouraging green and low-carbon technology innovation channels. The promoting effect of green tax collection and administration on the low-carbon transformation of industry is positively adjusted by the adjustment of industrial structure，but not by the government's environmental governance. Heterogeneity analysis shows that the promoting effect of green tax collection and administration on industrial low-carbon transformation increases with the decrease of energy consumption level of industries and provinces，and higher industrial diversification level and lower tax burden intensity can enhance the promoting effect of green tax collection and administration on industrial lowcarbon transformation. Based on the above conclusions，this paper puts forward policy suggestions from the aspects of attaching importance to the construction of green tax system，coordinating green tax collection and administration with government environmental governance，optimizing the arrangement and combination of green tax policies and related policies，etc.，providing a reference for optimizing and improving the tax policies related to carbon emission reduction.
Compared with the existing literature，the marginal contribution of this paper represented in two aspects as follows.First，this paper summarizes the historical experience of China's green tax collection and administration on the“double dividend”of industrial activities，which can provide a reference for developing countries to formulate and improve green tax policies. Second，deconstruct the mechanism of green tax collection and administration on industrial low-carbon transformation from three aspects：green and low-carbon technology innovation，industrial structure adjustment and government environmental governance，and further explore the heterogeneous impact of different environments on green tax collection and administration from three dimensions：energy consumption，industrial diversification and tax burden. While deepening the research on the“double dividend”test of green tax，it provides a valuable reference for promoting the low-carbon transformation of industry by optimizing and improving the green tax system in the future.
In advancing the reform of state-owned enterprises，classification reform is vital for enhancing their operational vitality. Improving the innovation level of state-owned enterprises through this reform is also a crucial aspect. This paper analyzes the existing problems in the classification reform of state-owned enterprises and proposes corresponding solutions. It aims to investigate whether implementing classification reform can stimulate innovation investments in state-owned enterprises and identify the associated influence channels. These inquiries are of significant practical importance. The paper addresses these questions，expands the research scope on classification reform and innovation in state-owned enterprises，and offers insights into how classification reform can better facilitate the high-quality development of state-owned enterprises.
This paper focuses on China's A-share state-owned listed companies from 2013 to 2021，mainly commercial state-owned listed companies directly influenced by classification reform. These companies are categorized into specific function and competition categories to investigate the impact of reform on their innovation investments. The findings indicate that（1）classification reform has stimulated innovation investments in commercial SOEs，with a more pronounced effect on those with competitive functions.（2）Mechanism testing reveals that classification reform enhances the market orientation of competitive SOEs' governance，fostering innovation investments through equity and high-level governance channels.（3）Further analysis demonstrates that in regions with higher marketization or industries with more intense competition，classification reform exerts a more substantial influence on the innovation investments of competitive SOEs. This suggests that as marketization and competition intensify，the government is more inclined to delegate power to SOEs，thus bolstering the effective implementation of classification reform.
This study offers several potential contributions. Firstly，it extends research on the impact of government decentralization on the innovation investment of state-owned enterprises from the perspective of classification reform rather than the traditional focus on the pyramid hierarchy of state-owned enterprises. Secondly，it examines the function and value of classification reform about the innovation input of state-owned enterprises and identifies shortcomings in the current reform. While previous studies have primarily focused on theoretical analysis，this paper offers empirical evidence of the value of classification reform through empirical testing. Finally，it demonstrates the internal connection between classification reform and government decentralization，providing a direction for further understanding to the significance of classification reform. Specifically，the paper highlights that the effectiveness of state-owned enterprises' reform lies in the degree of government decentralization，emphasizing the need to deepen the reform and clarify the functional positioning and decentralization arrangement of different types of state-owned enterprises to promote their functional value.
China has entered a period of high trade policy uncertainty. To prevent and resolve trade policy uncertainty，it is necessary to clarify the sources and current situation of trade policy uncertainty. The Free Trade Agreement strategy implemented by China provides excellent conditions for reverse and in-depth analysis of the impact of trade policy uncertainty on the export behavior of multi-product firms. Compared with the WTO，Regional Free Trade Agreements have the characteristics of small trade scope，flexible negotiation，and high trade concentration. In the context of the obstruction of free trade in the WTO，cross-border regional cooperation is playing an increasingly important role. The adjustment of product variety in multi-product firms helps to optimize the allocation of resources within the firms. Matching Chinese industrial firm data，customs import and export product data，and WITS tariff data from 2001 to 2013, using the signing of the China-ASEAN Framework Agreement as a quasi-natural experiment，our paper explores the impact of regional trade policy uncertainty on the variety of export products of Chinese multi-product firms through Difference in Difference Method.
The study finds that the decrease in regional trade policy uncertainty brought about by the signing of the Framework Agreement has prompted Chinese multi-product firms to significantly increase the variety of export products，which is in stark contrast to the results based on the US-Canada Free Trade Area by Bernard et al.（2011）. The main reason is that there are significant differences in the size and product structure of the ASEAN market and the North American market. In addition，there is a significant difference in the impact of the decrease in regional trade policy uncertainty on the export variety of multi-product firms that adopt different competitive strategies. Multi-product firms that adopt quality-sorting strategies increase their export product variety compared to multi-product firms that adopt efficiency-sorting strategies under the exogenous impact of the signing of the Framework Agreement. In addition，the signing of the Framework Agreement has a more significant promoting effect on the export variety of multi-product firms with greater reduction in regional trade policy uncertainty. Furthermore，the decrease in regional trade policy uncertainty brought about by the signing of the Framework Agreement has a significant impact on the increase in the variety of export products for multi-product firms，mainly through innovation effects，while learning effects have no significant impact. The above conclusion still holds in the robustness test.
The research perspective has shifted from a multilateral trade framework to a regional trade framework. Combine the competitive strategies of multi-product firms with the uncertainty of regional trade policies. This provides empirical evidence of the Framework Agreement to verify the impact of regional trade policy uncertainty on the variety of products exported by firms. This study provides a new perspective for China to implement its FTA strategy，evaluate RCEP policies，and understand the export diversification and intra-firm product mix decisions of Chinese manufacturing firms.
External circulation has played an important role in economic growth in China for a long time，especially after joining the WTO. However，the financial crisis in 2008 has profoundly changed the global environment. With sluggish global growth and weakened consumer demand，China’s export growth has slowed down since 2008，and it even experienced negative growth in the years 2015 and 2016. As the“decoupling”between China and the United States intensifies，coupled with heightened international geopolitical tensions，the pressure for a future decline in China's exports remains significant. The economic impacts of export slowdown in China deserve attention.
This paper examines the impacts of export slowdown on domestic market integration using provincial panel data from 1999 to 2019 in China. In order to mitigate potential endogeneity concerns，this paper adopts a two-stage least squares（2SLS）approach. The results show that the slowdown in export will push and accelerate the process of market integration between regions，and the construction of a unified national large market is a long process. This effect is especially manifested in coastal provinces，provinces with a high proportion of processing trade and a low proportion of state-owned economy. The extended analysis also finds that rail freight volumes within a province and between provinces will increase significantly after export decline in a province. This implies that regional market integration will be fostered. The results of this paper demonstrate that China needs to move toward structural adjustment and a balance between domestic and external demand. Building a unified，open，and orderly competitive domestic market is an inherent requirement when the export slows down in China.
The Agricultural Global Value Chain（AGVC）serves as a conduit for global international division of labor，significantly impacting the modern industrial systems and structural transformation of countries. Building upon a theoretical model promoting industrial structural transformation，this study employs panel data from 60 countries spanning 2007-2019 to examine the impact and mechanisms of AGVC integration on industrial structural transformation.
The findings reveal：（1）AGVC integration，facilitated through agricultural industrialization and servicization，promotes the rationalization and advancement of industrial structures，with higher AGVC participation associated with faster transformations;（2）Upstream AGVC integration notably fosters structural advancement and rationalization，while downstream integration predominantly affects structural rationalization，with insignificant impact on structural advancement;（3）AGVC integration has a significant positive influence on structural rationalization and advancement in developing countries，whereas in developed countries，it primarily drives structural advancement through agricultural servicization.
Looking forward，based on China's new development paradigm and the stage of industrial structural development，it is imperative to steadfastly construct a dual-cycle development strategy with domestic circulation as the main focus. This aims to establish a high-level pattern for the new development of agricultural openness，accelerate technological innovation and international cooperation in the agricultural sector，enhance international market competitiveness，and persist in the dual-drive approach of agricultural industrialization and servicization to propel industrial structural transformation and upgrading.
