Research On Financial And Taxation Support Policies To Promote Industrial Ecology

With the development of human industrialization,the destruction of the ecological environment has become more and more serious.To coordinate the relationship between environmental protection and economic development and social progress,industrial ecology has gradually become a hot issue in the academic community.At present,the development of China's industrial ecology is still in its infancy,and it is difficult to solve many problems in the process of industrial ecology simply relying on market mechanisms.Therefore,in the process of promoting industrial ecology,government intervention is particularly important.This article focuses on the fiscal and taxation support policies that promote industrial ecology.First of all,it analyzes the development of China's industrial ecology and the promotional effect of the current fiscal and taxation support policies on the industrial ecology.Secondly,based on the analysis of fiscal support policies implemented in China at this stage,a multiple regression analysis method was used to study the impact of fiscal and taxation support policies on China's industrial ecology.Finally,proposals for promoting China's industrial ecological taxation support policy are put forward.Specifically divided into the following sections:The first chapter is the introduction part,introduces the writing background and research significance of the paper,and stands on the research results of the predecessors,summarizes the industrial ecology and related fiscal and taxation support policies,and puts forward the main issue to be studied in this paper.The first part of the second chapter explains the basic connotation of industrial ecology;The second part introduces the composition of fiscal and taxation support policies that promote industrial ecology in China,mainly including financial subsidies,government green procurement,environmental pollution control investment,and environmental taxation;The third part systematically expounds the theory of sustainable development,environmental Kuznets curve and externality theory.The fourth part is the analysis of the promotion effect of fiscal and taxation support policies on industrial ecology,including the incentive effect of environmental pollution treatment investment on enterprises,the shared effect of financial subsidies and corporate risks,the promotion effect of government green procurement on the production of green products,and resource allocation and pollution reduction effect of environmental taxation.The third chapter is mainly to sort out and analyze the development of China's fiscal policy to promote industrial ecology and the development of environmental taxation system,and summarizes the main problems in the fiscal and taxation support policies that promote China's industrial ecology.The fourth chapter mainly analyzes the impact of fiscal and taxation support policies on China's industrial ecology through the establishment of multiple regression models.As a result,it was found that investment in industrial pollution control can effectively reduce industrial "three wastes" emissions,but the impact on energy consumption is not obvious,and the current sewage charge system and resource taxation impose certain obstacles to the development of industrial ecology,and the impediment of the sewage charging system is even more pronounced.This shows that the ecological effect of China's current fiscal and taxation support policies is not ideal,and it has not fully played its regulatory role.The fifth chapter combines the development of fiscal and taxation support policies in recent years and the major problems that exist,and proposes proposals for policies to promote China's industrial ecological finance and taxation support,which mainly include: expanding the scale and scope of government green procurement,improving the relevant laws and regulations of the government's green procurement;adjusting the method of financial subsidies;optimizing funds for environmental pollution control,while steadily increasing investment in industrial pollution control,actively encouraging market investment and improving investment and financing mechanisms;optimizing the industrial structure and focusing on supporting enterprises in technological innovation,especially for the research and development of energy-saving and environmental protection technologies,new energy and new materials etc;and designing and improving the current environmental taxation system.From the perspective of the government,this paper proposes suggestions for improving the fiscal and taxation support policies for China's industrial ecology in response to the problems existing in fiscal and taxation support policies.In the empirical analysis,most of the literature used fiscal energy-saving and environmental protection expenditures and sewage charges as the representative variables of fiscal and taxation policies.This article closely links the issue of the industrial ecology,and further treats industrial pollution control investment as the representative variable of fiscal policy,sewage charges,and resources.As a representative of taxation policies,taxation studies the impact of existing fiscal and taxation support policies on industrial ecology.