Test results of the research model.

Environmental Protection Tax Law (EPTL) is a compulsory environmental regulation measure adopted by China to deal with environmental problems. However, with the advancement of implementation, the EPTL produces a dissimilation effect and damages the realization of the Porter hypothesis effect. The study examines the dissimilation effect of green technology innovation regulated by the EPTL using sample data from heavy pollution firms in China. According to the empirical test results: (1) the coordination between levies and administrations, differential tax rate setting, tax information sharing, definition of the scope of levy and administration, tax declaration counseling, and tax rate level verification produce the dissimilation effect; (2) the Porter hypothesis effect of the EPTL is the most significant in medium-sized enterprises and foreign-funded enterprises. By constructing the research model group of dissimilation effect, this study analyzes the application of environmental regulation in China’s social and economic background, thus providing a reference for developing of the green economy.《环境保护税法》（Environmental Protection Tax Law, EPTL）是中国为应对环境问题所采用的强制性环境规制举措。然而随着实施进程的推进，该税法产生了异化效应，损害了波特假说（Porter hypothesis）效应的实现。本研究以中国重污染企业（heavy pollution firms）的样本数据为基础，考察了《环境保护税法》规制下绿色技术创新（green technology innovation）的异化效应。实证检验结果表明：（1）征管协同、差别化税率设定、涉税信息共享、征管范围界定、纳税申报辅导以及税率水平核验均会引发异化效应；（2）《环境保护税法》的波特假说效应在中型企业与外资企业中表现最为显著。本研究通过构建异化效应研究模型组，剖析了环境规制在我国社会经济背景下的应用逻辑，进而为绿色经济的发展提供参考借鉴。