Research On The Impact Of Environmental Tax On Green Technology Innovation

With the rapid growth of China's economy and the increasing environmental pollution problems,it is imperative to solve environmental problems.How to promote the coordinated and sustainable development of the economy and the environment is an urgent problem we need to solve.The government put forwa rd the concept of green,recycling and low-carbon development at the 18 th National Congress.To solve environmental problems,we must seek breakthroughs in green technology innovation.Therefore,in order to thoroughly implement the basic requirements of the scientific development concept,it is necessary to seek a linkage and mutual benefit mechanism between green technology innovation and environmental protection based on the effective link of environmental tax,so as to establish a system of coordinated development of economy,ecology and society.First of all,based on relevant research at home and abroad,this paper gives an overview of the connotation of environmental tax and green technology innovation.Secondly,from the theoretical level,it explains the mechanism of environmental taxation on green technology innovation,discusses the development of environmental tax in China and the dilemma that need to be solved,and analyzes the development of green technology innovation in China from various angl es.Then,using the panel data of 2005-2015 in 30 provinces of China as the research sample,the data regression and the test results are obtained.Finally,based on the current development status of environmental tax and green technology innovation,combi ned with the results of empirical research,comprehensive and systematically put forward policy recommendations.The research results show that the development of China's environmental tax and green technology innovation is still at a low level;China's cu rrent environmental protection tax is “parallel transfer” from the sewage charge system,and further improvement is needed;The level of China's R&D expenditure is still in a low level,and there is still a lot of room for improvement;the incentive effect of the narrow environmental tax on green process innovation is significantly positively correlated at the level of 1%,while there is no obvious incentive effect for green product innovation;The environmental tax has no obvious effect on the two measures of green technology innovation of enterprises.This shows that the shortage of greening in China's tax system;the more developed the economy,the greater the contribution of narrow environmental tax to green technology innovation,The coefficient of regression results of eastern region is the largest,followed by the central region,while the regression results for the western region are not significant.Based on the above research,the following suggestions are made.First of all,it is recommended to gradually expand the scope of collection,strengthen the collection management,implement differentiated collection standards according to the development conditions of different regions,and gradually reform and improve the environmental protection tax system.Second,enterprises should consider the influence of various factors and increase the innovation of green technology,improve investment in manpower and capital,the technological innovation capability of enterprises and the green technology innovation system.Finally,we must gradually strengthen the greening of the overall tax system,give full play to the environmental protection role of environmental taxes,and improve the enviro nmental tax system.