Study On The Impact Of Environmental Tax And Supporting Policies On Green Growth

Facing the increasingly serious energy shortage and environmental pollution in the process of economic development,China clearly put forward to change the way of economic development through green growth in the Thirteen Five-year Plan and the 18 th Party Congress.But for a long time,China's environmental policy is generally a command and control of the administrative means and can't effectively solve the environmental problems.But the environmental policy,which is formed by economic means such as taxation and other economic instruments,is considered an effective way to solve the environmental problems.Therefore,environmental tax has gradually become one of the focus of theoretical research.From the perspective of system,this paper studies the utility of environmental tax and supporting policies on green growth,and adopts the system dynamics method to simulate the process of the realization of the green growth system which is composed of economic,social and environmental subsystems.Relying on the advantages of SD model in policy simulation,the effect model of environmental tax and supporting policies on green growth is constructed.This paper draws several development patterns of green growth through regulating parameters of environmental tax,pollution control investment and technology investment.The simulation results show that:(1)Environmental tax levying need auxiliary supporting policies implementation.(2)Higher environmental taxes should be adopted at the beginning of the collection,but with the implementation of environmental tax policy,tax fees should be gradually reduced.(3)In the short term of green growth implementation,pollution control investment effect is better than other measures.But in the long run,it is better to improve the proportion of investment in technological innovation.Finally,according to the results of simulation,the paper puts forward some measures for developing the green growth system stably and healthily,Firstly,we should improve the importance of the supporting policies and strengthen the position of the supporting policies in the whole system of tax system at the same time;Secondly,in the case of controlling the dynamic information of environmental pollution and considering the burden of taxpayers,a flexible and reasonable tax collection mechanism for environmental tax and fee is formulated.Finally,tax funds should be allocated reasonably.According to the differences in the role of environmental tax in different stages,we should adjust the focus of the use of tax funds and maximize the use of the value of the tax funds.