| The Environmental Protection Tax Law was enacted in early 2017 and officially implemented in January 2018.According to the first chapter of the General Principles of the Environmental Tax Law:This Law is enacted for the purpose of protecting and improving the environment,reducing pollutant emissions,and promoting the construction of ecological civilization.Therefore,it can be seen that,unlike other taxes,such as increasing fiscal revenue and regulating income equity,the purpose of environmental tax legislation is mainly to protect and improve the environment and reduce pollutant emissions.But what is the pollution control effect of this environmental protection tax law?Firstly,the article uses the environmental cost management allocation method to calculate the optimal tax rate of taxable air pollutants and water pollutants in the environmental protection tax of 31 provinces(autonomous regions and municipalities),and makes a detailed calculation and explanation in Hunan Province.Then,according to the current tax rate of each region on the basis of the national minimum limit,31 provinces(autonomous regions and municipalities)are divided into three levels: low?intermediate and high level.Comparing the differences between the current tax rate and the optimal tax rate for air pollution and water pollutants in the three levels,the results show that the current tax rate of air pollutants and water pollutants is far below the optimal tax rate,especially the tax rate is at a low level and intermediate level.Secondly,based on the practice of environmental protection tax levy,according to the current tax rate and the past sewage discharge,calculate the estimated tax.Finding the estimated environmental tax revenue is much lower than the environmental governance cost.The low and intermediate level provinces can only cover 12% to 39% and about 50%of the environmental treatment cost;the high-level provinces estimate the tax is relatively close to the environmental treatment cost,but the current tax rate is still difficult to achieve the legislative goal of pollution control.Thirdly,from empirical perspective,analyzing the impact of estimating taxes on pollutant emissions.Mainly through the establishment of the panel data model,select the 2006~2015 provincial industrial waste gas and wastewater discharge as the explanatory variables,and estimate the tax as the explanatory variable in the corresponding year,and join the four control of variables.Firstly,establishing a linear regression model,it was found that the estimated tax was positively correlated with the pollution emissions.In the industrial waste gas and industrial wastewater discharge model,for every 1% increase in tax revenue,the emissions increased by 0.48% and 0.65%.The inverted U-curve model was introduced,it was found that the values of the symmetry axes of the industrial wastewater and the industrial waste gas inverted U model were respectively 19.93001 and 246.7356.Under the current levy standard,the estimated wastewater interval value was 0.01 ~ 32.87,and the estimated tax interval value of the exhaust gas was 0.15 ~ 219.83.That's to say the current estimated taxation of China's air pollution and water pollution environmental tax is mostly on the left side of the inverted U,the emission will increase with the increase of taxes,and the environmental pollution tax is difficult to achieve by the pollution control effect.Finally,based on the results of practice measurement and empirical analysis,combined with international experience and China's actual situation,from the aspects of tax rate,taxation scope,tax collection and management,providing effective policy advice for the environmental tax. |
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