Research On The Evaluation Of The Implementation Effect Of Energy Saving And Environmental Protection Fiscal And Tax Policies

For the survival and development of mankind,the environment plays the most fundamental role,and the rapid development of the economy cannot be separated from the support of the environment.Since the reform and opening up,China’s economy has achieved rapid development,but at the same time,it has inevitably brought problems such as environmental pollution and resource depletion.These problems have seriously affected China’s development and need to be urgently resolved.The Chinese government has gradually realized the importance of environmental protection.The 18 th National Congress of the Communist Party of China has incorporated the construction of ecological civilization into the overall layout of the “Five in One.” The 19 th National Congress has further enhanced the awareness of the urgency of environmental protection and incorporated pollution prevention into the 3 During the tough battle,the implementation of a strict ecological protection system is not only the people’s pursuit of a better life,but also the internal driving force for achieving sustainable development.China’s economic development also faces double challenges.On the one hand,it is necessary to change the economic development model and better adapt to the new economic normal;On the one hand,it is necessary to change the economic development model and better adapt to the new economic normal;on the other hand,it is also necessary to promote energy conservation and environmental protection,strengthen pollution prevention,and eliminate excess capacity.Because the environment is a quasi-public good and it has external characteristics,the government plays a very important role in environmental governance.From the experience of developed countries,fiscal and taxation policies are more effective means of government intervention in the environment.For our country,how to implement the existing energy saving and environmental protection fiscal and taxation policies and how to improve the existing energy saving and environmental protection fiscal and taxation policies are issues that need to be studied.In this context,this article evaluates and analyzes the effects of China ’s energy conservation and environmental protection fiscal and taxation policies.Firstly,it expounds the theory of fiscal and tax policies supporting energy saving and environmental protection from three aspects: market failure theory,sustainabledevelopment theory and environmental tax’s "double dividend" theory,which lays a theoretical foundation for the research of this paper.Then sort out the fiscal and taxation policies that support China’s energy conservation and environmental protection,and study the current status of policy implementation,laying a realistic foundation for the study of this article.Then established a DEA model to measure and analyze the energy efficiency and environmental protection expenditure efficiency of 30 provinces,autonomous regions and municipalities in China(excluding Tibet,Hong Kong,Macao and Taiwan),and found that the reason why the overall efficiency of most provinces and cities in China is not high is due to the irrational structure of capital use.After that,we analyzed the governance effects of environmental taxes and fees in 29 provinces,autonomous regions,and municipalities(excluding Tibet,Shanghai,Hong Kong,Macao,and Taiwan)from 2007 to 2017,and found that the pollution control effects of environmental taxes and fees in China were not satisfactory by establishing a panel data model.Finally,based on the analysis of the current implementation of the policy and the empirical results,the problems in China’s energy and environmental protection fiscal and taxation policies are found,and corresponding countermeasures are proposed.