Research On The Effect Of Tax Average Emission Reduction Based On Macro Perspective

Energy saving and emission reduction is a fundamental work in the economic and social construction,is a strategic measure to follow the law of development of human society and conform to the trend of the times,but also a strategic move with the overall situation.As an important economic lever,can regulate,limit,encourage and support effect affecting the social and economic benefits,is a powerful lever for energy saving and emission reduction.Therefore,from the theoretical analysis of tax leverage,in the premise of the relationship between tax leverage and carbon emissions,"Research on comprehensive effect of tax leverage--carbon emissions" system effect comprehensively using the methods of statistical analysis.Specifically: first,using the method of literature to define and measure the value added tax,consumption tax,resource tax leverage,carbon emissions,economic output,industrial structure,energy efficiency and other variables,on the basis of the use of descriptive statistical methods to analysis the changes and features of China’s tax policy system and carbon emissions;second,to tax leverage and carbon emissions indirectly regulate the positive analysis of the relationship between.First of all,using the grey correlation analysis,cointegration test and Grainger test method to analyze the general relevance classification of tax leverage and carbon emissions,regression and ridge regression method based on least squares method,analyzes the classification of the tax lever for regulating effect of carbon emissions,and the structure of this kind of interaction and path analysis;followed by method of canonical correlation analysis to measure and compare the comprehensive tax lever through the industry "three-dimensional" variable effect on the static effect of carbon emissions at the same time,the state space model is further measuring the intensity of this effect is dynamic;finally,based on the panel data regression method,comparative analysis of tax leverage changes on differences in carbon emission of the indirect effect.The conclusions are as follows: first,the tax lever to test the moderating effect of the model results show that tax policy can stimulate and optimize the industrial structure,thereby reducing brought in the process of industrialization increasing carbon emissions,energy efficiency and the presence of block path regulated by tax on carbon emissions;second,found from the actual effect of tax leverage measurement the industrial dimension variable,tax leverage has become an effective lever for energy saving and emission reduction,but the effect of this system has not been fully exploited,with various means and path are needed in the implementation of energy-saving emission reduction Chinese such as interaction energy price and tax leverage;third,the tax lever of individual industry carbon emissions the regulation of significant influence,but in the leverage of tax,industry energy efficiency effect on carbon emissions will be p Improve,in some industries can thus achieve economic growth and energy conservation and emission reduction coordinated development,and the industry’s total carbon emissions stimulating role in the tax leverage adjustment there are differences.Based on the above research that,under the new economic norm,the optimization of the industrial structure has an important significance to further enhance the role of tax leverage in the emission reduction system,should further cultivate and develop strategic new industry,change the current extensive mode of economic development,the formation of low-carbon green industrial layout;on the other hand,we should further to promote the value-added tax and consumption tax and resource tax reform,but also can not be ignored in the process of tax reduction in the welfare loss of leverage.