The Research On Double Dividend Effect Of China’s Environmental Tax

After the reform and opening- up, C hina has experienced rapid economic growth, However, the extensive mode of economic growth brought the serious environmental problems, and seriously restricted the sustainable economic and social development, It’s imperative to solve environmental problems. Developed countries used tax measures to protect the environment and achieved good results, C hina is also attaching more importance to environmental taxes. Now C hina doesn’t have independent environmental taxes, and resource tax, urban construction tax and vehicle registration tax play the regulatory role, but regulation of these taxes is limited, the introduction of independent environmental tax and the environmental tax reform is the general trend.Based on this background of social development and the lack of Efficiency double dividend, The paper uses the perspective of efficiency double dividend to explore the impact of environmental tax reform to achieve efficiency and environmental dividends. First, This paper clarify concepts such as efficiency, employment, and distribution double dividend, and describes the theoretical basis of environmental tax double dividend, such as externality theory, tax neutrality theory, tax elasticity theory and tax effects theory, which laid the theoretical foundation of this writing; Second, the paper combine the Qualitative and empirical analysis method. It introduces C hina’s current environmental tax policy, gives qualitative analysis on the efficiency of environmental tax double dividend based on state of the environment and tax structure, and discusses the necessity and feasibility of environmental tax reform. What’s more, it uses tax production functio n model to give empirical analysis of the environmental bonus and efficiency Bonus of environmental taxes, It affect the national and provincial GDP, investments, employment, tax and other quasi-environment data into the model to analyzes environmental taxes’ effect on environmentally efficient, economic output efficiency and tax efficiency; Third, the paper introduces OECD countries’ environmental tax reform practical experience, sums up the successful experience of these Developed countries like United States, Germany and Denmark in the object of taxation, the tax structure and tax collection and management aspects.The results show that China’s current environmental taxation’s effect is not significant in improving the capital-output, reducing energy consumption, protecting the environment, improving the level of social welfare and improving the efficiency of the tax system, and local differences are various, so further research is needed to know how to promote efficiency to achieve double dividend through environmental tax reform. Last, based on the foregoing qualitative and quantitative analysis and advanced foreign experience, we proposed tax reform proposals to achieve the double dividend of environmental efficiency. That is to improve the existing environmental taxation, the introduction of independent environmental taxes, improve tax collection and environmental tax system and improve the tax environment supporting measures.