Does "replacing business tax with value-added tax" promote the energy efficiency of the logistics industry in China?

This paper investigates the relationship between "replacing business tax with value-added tax" (RBTVT) and the total factor energy efficiency (TFEE) of the logistics industry using regression discontinuity (RD) method, and the research shows that the TFEE of the logistics industry in China has presented a benign growth trend. RBTVT has significantly promoted the development of TFEE in the logistics industry, and its influence has mainly stemmed from the improvement of green technology progress. Moreover, the promotion mechanism of policy in the eastern region reacts more sharp than that in the central and western regions does. So this paper claims that the government should built a tax incentive mechanism of green production and energy conservation. It is necessary to use RBTVT to promote the high-quality development of the logistics industry and create an environment which coexist low-carbon environmental protection and economic benefits.