Research On Fiscal Policy Of Air Pollution Control

Since 2011,a very serious and continuous large-scale haze occurred in most areas such as Beijing and Hebei.Air pollution may cause bad damage to the general public's health and disrupt people's normal production and living order.If it continues for a long time,this will seriously affect the economic and social development.Therefore,we must pay attention to air pollution.Efforts to solve the hazmat-based air pollution and to improve the air quality in our living environment have become common aspirations.Finance is the foundation and important pillar of state governance.In the environmental pollution remediation process,establish and improve the fiscal policy system,so as to provide people with higher quality of public services,and then improve the quality of people's lives,which is a very great theoretical and practical things.Therefore,this paper selects the analysis points of atmospheric pollution from the perspective of fiscal policy.The theoretical origin of fiscal policy to control air pollution is mainly the theory of externalities and the theory of public goods.The role of fiscal policy in the control of air pollution can be through direct investment or transfer payments to directly control air pollution;it can also be through government procurement or tax incentives to indirectly affect corporate behavior,so as to achieve air pollution control.China's current environmental quality standards are issued in 2012.This paper describes the current status of air pollution in accordance with the indicators set by current standards.It can be seen that the current major air pollution types in China are PM2.5 and PM10.This paper also analyzes the annual emissions of SO₂,NO_x,and PM10,and analyzes the causes of China's air pollution.China's air pollution mainly due to excessive industrial emissions caused by‘external uneconomical'phenomena,the non-cooperation of local governments,the unreasonable structure of the energy consumption,the excessive emission of motor vehicle exhaust gas,and the problem of coal production and use procedures.The pollution cases in developed countries made China realize in the 1980s that environmental pollution may become a hidden problem.Since then,China has started to issue policies to control pollution.This paper briefly analyzes the history of air pollution control in China,then mainly focuses on analyzing the status quo and existing problems of China's fiscal and taxation policies in air pollution control.In order to improve China's fiscal policy on air pollution control,this paper describes the experiences of the United States,Britain,and Germany in the process of air pollution control in Chapter 5.It is worth learning from them to increase the investment in environmental protection technology R&D.Other inspirations include diversification of tax incentives,diversification of investment and financing modes,and so on.At the end of this paper,some policy suggestions are put forward from four aspects:optimizing the structure of fiscal expenditure,deepening the reform of taxation system,giving play to market forces,and improving emissions trading.