Research On Fiscal Policies For Improving Environmental Protection

The rapid development of economy has brought great changes to the Chinese people’s life.However, in the process of improving living standards, the environment has become a problem of concern.In recent years,the frequency of haze weather 、water pollution、solid waste pollution and other environmental problems that occur in people’s lives become increasingly, these problems affected the people’s health seriously. Environmental protection is a typical public goods with external, so in the process of promoting environmental protection, the government bears the responsibility. From the finance perspective, government through the way of increasing spending on energy conservation and environmental protection and related taxation policy to strengthen environmental protection, although we have acquired achievements, but there are still have some deficiencies.In this paper, on the basis of scholars at home and abroad for some relational studies, firstly, this paper expounds the connotation of related to environmental protection, and then the theories of the government to promote environmental protection are analyzed.Secondly,the current situation of spending on energy conservation and environmental protection and related tax policies of our country were analyzed system.Among them, the spend on energy conservation and environmental protection is elaborated from two aspects of quantity and structure. In the analysis of the structure of provincial the spend on energy conservation and environmental protection,I have used the SPSS software for the Q type cluster analysis method. Taxation policy is elaborated mainly from two aspects of the implementation of the specific tax and pollutant discharge fee collection, in order to have a detailed description of our current fiscal policies related to environmental protection.Thirdly, based on the 2007 to 2013 statistical data related to environmental protection of the country’s 31 provinces,using panel data regression model to analyze the financial investment and financial revenue related to environmental protection ofthe effect of environment protection and draw the corresponding conclusions.Through the analysis we know that the spend on energy conservation and environmental protection and taxation policies for environmental protection has a certain positive role, but based on the limitation of imperfect and the scale of the policy, the effects of is not very significant.Therefore, strengthening the investment in environmental protection and the tax collection is one of the important measures to strengthen environmental protection.Finally, based on the status quo of the implementation of current fiscal policy related to environmental protection and the results of the panel data regression model analysis,I have put forward the suggestions to perfect our fiscal policy related to environment protection. On perfecting fiscal investment policy related to environmental protection, we should increase the scale of spending on energy conservation and environmental protection;at the same time,we need to gradually establish a national environmental protection fund and perfect the system of transfer payment policy;On perfecting the taxation policy, from the short-term,we should improve the existing related taxes and sewage charges;from long-term,we should perspective to gradually introduce suitable for China’s independent environmental taxes, and finally realize green taxes. In order to better solve the increasingly serious environmental problems,we should give full play to the fiscal investment and fiscal income.In short, in the current stage, the government as an important subject of environmental protection should give full play to the positive role of fiscal policy and mobilize the enthusiasm of the central and local governments, in order to strengthen environmental protection and build a beautiful China.