Abstract: "2017 Air Pollution Prevention and Control Work Plan for Beijing-Tianjin-Hebei and Surrounding Areas" identifies "2+26" cities as transmission channel cities for the air pollution in Beijing-Tianjin-Hebei, and conducts joint prevention and control of these cities. Based on this, this paper takes the A-share listed companies in the provinces and cities where the "2+26" city is located from 2013 to 2019 as the research object, and uses the DID method to test the impact of the "2+26" urban air pollution joint prevention and control action on the tax burden of enterprises. The results show that for "2+26" cities, the joint action of air pollution prevention and control has significantly increased the tax burden of enterprises. According to the heterogeneity analysis of the size of the city where the enterprise is located, whether it belongs to pollution intensive industries and the nature of enterprise ownership, it is found that the joint prevention and control action of air pollution has a greater impact on the tax burden of enterprises in non pollution intensive industries, state-owned enterprises and enterprises located in small-scale cities.
