Study Of The Effect For The North-western Provinces Fiscal And Taxation Policy To Governance Environmental

The northwest region is both ecologically fragile regions and economically backward areas,the environment protection ability and sustainable development ability is low,people are driven by economic interests to excessive exploitation of natural resources and ignore the ecological balance problem. So far,the northwest region is still in a dilemma,on the one hand,in order to improve the ecological environment,people had to returning farmland to forest; On the other hand,in order to promote the development of industrialization and urbanization,people had to sacrifice valuable farmland and grassland,the conflict between ecological protection and economic development relationship has become an obstacle to the development of inevitable.As the contradiction between environment and economic development more sharp,environmental protection as a significant external effect of public products,only the government could become the public goods supply of the main body,cannot replace again because of the existence of environmental protection public product scope of space and benefit has obvious regional features,so the local government become the executive main body of environmental protection and governance. Our government reform of the budgetary revenues and expenditures in 2007,officially listed environmental protection spending in the budget items,it means our government start thinking about and attaches great importance to the ecological environmental and resources constraint,the reform is conducive to the advancement of environmental protection and help the economy sustainable growth.In northwest,the coordination of environmental protection and economic development is a difficult task,it need the government through the fiscal and taxation policies to protect the environment in the development,unifying the goal of environmental protection and economic development. Environment integrated use of fiscal and taxation policy measures of the fiscal,taxation and fee,according to the law of value requirement to adjust or influence the market behavior of economic subject,the purpose is to realize the economic and social development and nature,the ecological environment coordinate with each other. Advantages and disadvantages of each fiscal policy and tax policy in single policy is difficult to obtain the best effect,the two should complement each other and play together. Fiscal policy tend to direct environmental protection investment,tax policies tend to damage the environmentbehavior of punishment,to protect the environment behavior motivation.The five northwestern provinces belongs to the less economy developed region, which has similar characteristics such as resources enrichment and fragile environment, the contradiction between economic development and environmental protection is particularly prominent,so this paper we do research on the related data of five provinces,analysis in the process of the development of the five provinces the fiscal and taxation policy on the role of environmental governance. In northwest,in order to explore the effect of the fiscal and taxation policy of environmental governance,based on certain theoretical,first of all,from the perspective of fiscal and tax means to promote environmental control governance,and the current status of the northwest region environment and the fiscal and taxation policy implementation is analyzed,and then use the five provinces panel data related to environmental governance. In this research we found that spending on environmental protection of waste water,sulfur dioxide emissions have obvious inhibition,emissions of industrial solid waste management has yet to play its positive role. In the tax policy of northwestern environmental governance effect of empirical studies found that the effect of different types of taxes on environmental governance is different also,resource tax levied on waste water emissions have certain effect,but for sulfur dioxide emissions and industrial solid waste did not play its inhibitory effect;Urban maintenance and construction tax collection no inhibiting wastewater,emissions of sulfur dioxide and solid waste.From the empirical analysis results of this paper,the current fiscal policy and tax policy in the northwest five provinces and not fully play a positive role in the process of environmental governance,especially the effect of tax policy is not ideal,needs further reform and perfect. Therefore,this paper respectively from the division of the central and local financial powers,the perfection of fiscal policy,tax means of optimization and other relevant measures proposed the four aspects of the environmental governance in northwest,to promote environmental protection by the subject from different process,in order to achieve the purpose of improving ecological environment of northwest,promoting the sustainable development of human beings.