Empirical Study On The Environmental Effects Of Taxation In China

The environmental protection tax was levied in 2018,and the construction of China’s environmental tax system entered a new era.This paper will focus on the environmental effect of China’s environmental taxation(environmental protection tax,consumption tax,resource tax),and hope to make an appropriate assessment of the environmental effects of the environmental taxation system at this key time.The implementation effect and the reference analysis of the foreign environmental tax system provide useful suggestions for the environmental governance effect of the environmental tax system.By organizing the literature,I found that scholars’ research results generally prove that environmental taxation can play a positive role in environmental improvement and should be rationally designed and utilized.Studying the environmental protection effects of environmental taxation The relevant literature found that the collection of environmental taxes can improve the environment.The collection of energy taxes are beneficial to the environment and the economy both.Further suggestions for improving the current environmental tax system were reviewed.After that,the theoretical basis of environmental taxation are explained.The theory of public goods provides a direct basis for government pollution control.The externality-principle explains the necessity of government pollution control.The polluter-pays-principle is the theoretical source of environmental taxation.The double-dividend-principle explains the effect of environmental taxation.Looking the reality,this paper integrates China’s environmental taxation policies and regulations.Investigating the tax items,tax rates,tax incentives,etc.of the three environmental protection tax.It is found that they should be improved: the environmental taxation system has insufficient “greening”,the scale is small,and the design of preferential measures is not perfect.Among them,the environmental protection tax is low in scale,scope and standards;the consumption tax is too narrow and the tax rate is low;the scope of resource tax is small,the means of taxation is not reasonable enough,and the amount of them is lack of considerition in the mining process.It also has a risk of income distribution and lack of legislation.An analysis of the environmental taxation and environmental quality factors from 2008 to 2016 found that the resource tax,consumption tax,and sewage charges are small,and the effect of pollution control is not good.In order to further explore the environmental impact of environmental taxation,an empirical analysis was made.The unit energy consumption,industrial “three wastes” emissions,per capita industrial output value,industrial structure,technology investment proportion and annual income of environmental related taxes were collected from 31 provinces,municipalities and autonomous regions in China from 2007 to 2016.Taking sewage charges,consumption tax and resource tax as typical samples,we make an econometric model to analyze the impact on China’s unit energy consumption and “three wastes” emissions.The results show that in addition to the resource tax and the three environmental taxes jointly inhibiting industrial wastewater discharge,the increase in sewage charges,refined oil consumption tax,and resource tax all lead to an increase in energy consumption,industrial waste gas emissions,and solid waste emissions.It proves that when the environmental taxation system exerts the effect of environmental governance,its positive effect is far lower than the actual requirements,and it is urgent to improve the tax system and enhance its environmental governance effect.Subsequently,a study on environmental taxation policies was conducted for foreign countries dominated by Sweden,Denmark and the United States.It mainly introduces sewage tax,carbon tax,energy tax,and traffic environmental tax.I believe that there are many references to China:we should establish a detailed and diversified environmental taxation system,and gradual new environmental taxation policy.Finally,it is suggested that the environmental governance effect of environmental taxation should be improved: improving the top-level design of the environmental taxation system,and promoting the “greening” of environmental taxation.The environmental protection tax should adjust the tax rate and improve the taxation.Consumption tax should continue to expand tax,continuously update tax rates,and speed up the legislative process.Resource tax should increase taxation,improve the collection method,appropriately raise the tax burden level,improve the legal status of resource tax,and pay attention to prevent and resolve local “government risks”.