The Mechanism Research On China's Coordinated Application Of Emission Trading And Environmental Tax

At present,the problem of environmental pollution has become an urgent problem to be solved worldwide.At present,China faces two major pollution problems.One is air pollution.The main pollution factors are sulfur dioxide and nitrogen oxides.Such pollutants come from a wide range of sources,such as industrial production,oil and mineral exploitation,coal-fired power generation,and automobile exhaust emissions.There is no way to incinerate garbage and so on.Second,water pollution,industrial pollution,agricultural pollution and domestic water pollution make our fresh water resources that are already lacking more precious.The impact of these two kinds of pollution on our lives is ubiquitous.Therefore,the management of environmental pollution is imminent.At present,the most commonly used means of pollution prevention and control in the world are emissions trading and environmental taxes.Both policies have their own advantages and disadvantages: emissions trading is based on the total amount of control,using the market to set prices for emission rights,but the government has difficulty controlling specific pollutant prices;environmental taxes are set by the government to set specific tax rates,equivalent to pollution The emission of the substance sets the price,but it cannot control the final emissions of the enterprise.This paper makes a comparative analysis of the two policies,combined with international experience and the reality of our country,and strives to find out the mechanism suitable for the coordinated use of emissions trading and environmental tax in China.Starting from the basic theory,this paper first introduces the concept and theoretical basis of two kinds of environmental economic instruments.Next,this paper compares emissions trading and environmental taxes from two aspects of system design and practice,and analyzes emissions trading and environmental protection.The need for tax coordination.After that,it summarizes the issues that need to be coordinated under the joint application of the two policies.Secondly,learn from the practical experience of the United States,sort out the practical experience of the US environmental tax system,the practical experience of emissions trading,and summarize the experience of the coordinated use of the two policies.Finally,comments were made on the coordinated use of the two systems.Based on the coordinated use of the two policies,suggestions are made for the improvement of the two systems.The innovation of this paper is to explore the coordinated use of the two policies.Two different schemes for coordinating environmental tax and emissions trading are proposed from different aspects.The first scheme proposes specific coordination opinions based on the scope of regulation of the two policies.The second scheme is based on the status quo of overlapping collections,and proposes specific coordination opinions on the regulation and control of the two policies.The shortcoming of this paper is that the data on emissions trading in some provinces in China has not been published,and the cost of pollution control in most provinces has not been disclosed,resulting in insufficient analysis in some analyses.At present,China's environmental protection tax has just been levied,and the practical results of the environmental protection tax cannot be accurately summarized.The mechanism for the coordinated use of the two methods is not comprehensive and specific.