Economic Influence And Policy Suggestion Of Environmental Protection Tax Levy

The environmental problems which is caused by the economic development are very difficult to be solved by the market mechanism, and all countries in the world begin to pay more attention to the use of economic instruments to improve the ecological environment, to solve the contradiction between economic growth and ecological maintenance. The measures taken by the international management of environmental pollution are mainly the use of tax means, through the introduction of environmental protection tax, in the adjustment of pollution emissions behavior and guide people to protect the ecological environment has achieved good results.Our country is also facing the crisis of ecological environment which is caused by the rapid development of economy, the old road of high energy consumption and the cost of controlling the consumption of resources is serious. Using tax means to solve the problem of environmental pollution has become the consensus of the whole society. In order to better play the role of environmental protection tax to reduce its negative impact on the economy and other aspects, to achieve economic development and the coexistence of a good ecological environment, we need to have a deeper study on the economic impact of environmental protection tax levied. The main contents of this paper are as follows:The first part is the introduction, including the background and significance of this topic, the current situation of the domestic and foreign research on the environmental protection tax, the main contents of the paper and the innovation points and deficiencies.The second part:An analysis of the current situation of tax policy related to environmental protection in china. With the implementation of environmental taxation in China, this paper analysis the current situation of environmental taxes and fees in china, and the environmental protection tax and environmental protection related charges system has been compared and analyzed, we have get the conclusion of levy environmental taxes and acceleration of sewage tax.The third part:the economic impact of the levy of environmental protection tax in china. This part have theoretical analysis and empirical research on the economic effects of environmental protection tax levy. In theory, we analyze the impact of environmental protection tax on economic development, income distribution and energy consumption in China, as well as the impact of the micro level of manufacturers and individuals. Because of the gap between the theory and reality, the paper also makes a positive analysis on the basis data of the empirical analysis, which is based on the data of our country.The fourth part is analysis on the economic impact of the implementation of environmental protection tax in foreign countries. The implementation of environmental protection tax in foreign countries is introduced, and the economic effect of environmental protection tax in foreign countries is analyzed.The fifth part:Policy suggestion on the function of environmental protection tax. In the first four parts of the theory, empirical analysis, analysis of the current status and problems of China’s environmental taxes and fees, and the lack of foreign experience on the basis of reference, put forward some policy suggestions on how to make full use of the environmental protection effect of environmental protection tax, aiming at the "environmental protection tax for the draft" made a few points need to be improved.The sixth part is the summary of this paper, making a summary of the research results of this paper.