Research On The "Double" Effect Of China’s Green Tax System

With the rapid development of economy in the new era,the quality of people’s material life has been improved.At the same time,the yearning for a better life is increasing,and the quality of the living environment is required to be higher and higher.With the rapid development of the world economy,it is true that it greatly facilitates people’s lives,but it also consumes a lot of resources and destroys the environment.At present,environmental protection is beneficial to the future.Human beings live on the same earth,share the same breath and destiny,and save resources to protect the environment should become the common understanding of every earth person.The waste of resources and environmental pollution in our country have attracted great attention from all walks of life.At the 19 th National Congress of the Communist Party of China,state leaders proposed to speed up the reform of ecological civilization system and build a beautiful China.Tax revenue is an important source of national financial revenue,and also an important means of government intervention in the market.Therefore,the green tax system is an effective economic means to protect the environment,manage the environment and promote the coordinated green development of the economy in the new era.Further reform of China’s green tax system is not only conducive to the green development of the economy,but also in line with people’s demand for green living environment.The purpose of this paper is to further explore the impact of green tax system on economy and environment by analyzing the mechanism and current situation of green tax system,and to provide policy suggestions for the reform and improvement of green tax system and the promotion of "double" effect,so as to promote green development and green life.Promote the organic combination of economic development and environmental protection.First of all,this paper analyzes the theory of green tax,explains the definition of green tax and green tax system,and points out how the "double" effect is put forward.Then,it studies the basic theory of supporting the green tax system,not only analyzes how the externality of environmental pollution affects the effective allocation of resources,but alsodiscusses the "double dividend" hypothesis directly related to this paper.Next,it discusses the mechanism of the "double" effect of the green tax system in China,analyzes the mechanism of the economic effect of the green tax system from three aspects of promoting economic development,investment and employment,and analyzes the mechanism of the environmental protection effect of the green tax system from the perspective of enterprises and consumers.In the empirical part,in order to test whether the green tax system has a "double" effect,we use multiple linear regression to establish the measurement models of green tax,economic indicators and green tax and environmental indicators respectively,and draw conclusions.China’s green tax system has a weak economic effect,and each tax has a small role in promoting GDP and fixed asset investment,with little impact on employment;the environmental protection effect is not significant,and each green tax has a weak inhibition on the three industrial wastes,a certain role in promoting the total investment in environmental pollution control,and a small role in inhibiting energy consumption.In the last chapter of this paper,we put forward some policy suggestions to enhance the "double" effect of green tax system.The optimization of green tax system is inseparable from the improvement of various taxes.For environmental protection tax,consumption tax and resource tax,the scope of taxation can be expanded and the tax rate can be increased to improve the environmental protection effect.Value added tax and enterprise income tax can promote the coordinated development of economy and environment by improving tax preferential measures.While optimizing the green tax system,we should also improve the supporting facilities of the green tax system,strengthen the collection management,establish the green performance appraisal system,and at the same time,we should also increase the publicity of environmental protection,and work together in all aspects to achieve a virtuous cycle of economic development and environmental protection.