Study On The Effect Of Environmental Protection "Fee To Tax"

The earth's climate has received more and more attention from people at the moment.The exacerbating global warming and ecological deterioration and the increasing extreme weather have made environmental protection a great concern of all countries unprecedentedly.Meanwhile,the control of environmental pollution has also been put on the schedule of urgent treatment.The economic development of China has achieved remarkable success since the founding of the People's Republic of China.Correspondingly,a considerable price has been paid by our people for excessive consumption of resources and serious deterioration of the environment.According to the data published by the Ministry of Environmental Protection on China Environmental Status Bulletin over the years,the situation of China's environmental protection is severe.In accordance with the requirements of strengthening protection on ecological environment and establishing a resource-economical and environment-friendly society,our government has gradually increased investments in ecologically environmental protection and achieved certain results.This achievement demonstrated China's determination in managing the ecological environment.It was achieved because of various powerful measures taken by China,including the reform and optimization of the tax system.From the perspective of tax system,taxes such as resource tax,consumption tax and vehicle and vessel tax,as well as environmentally-related taxes such as value-added tax,corporate income tax and import and export duties,have played a positive role in guiding ecologically environmental protection.However,in terms of the requirement of establishing a green tax system,China has long lacked special taxes for pollution discharge and behaviors damaging ecological environment,which limits the effect of tax correcting behaviors like damaging ecological environment.In 2018,the release of the Environmental Protection Tax Law triggered extensive discussions,which meant that a tax aimed at protecting the ecological environment was established in China's tax system,a real breakthrough in improving the green tax system.The law will play a part in advancing green tax transformation,strengthening the intensity of tax on ecologically environmental protection,and promoting the construction of ecological civilization.In order to explore the implementation effect and influence mechanism of the environmental protection tax and analyze its economic and social significance,this paper studied the policy instrument "fee-to-tax" based on cases of environmental protection from G province with methods like literature research,case analysis,comparative analysis,systematic induction and deductive reasoning,as well as relative theories.Researching the connotation and categories of policy instruments and theories of environmental impacts,this paper tried to explain the mechanism of policy instruments protecting environments from the aspects of enterprise cost,technological innovation and industrial structure.In addition,it also analyzed the status quo and problems of "fee-to-tax" implementation in G province,and introduced improvement suggestions.The study above boasts a concrete practical significance for the promotion of local environmental protection and the improvement of government efficiency.It is hoped that this study can provide references for the construction of the green tax system.