Study On The Impact Of Environmental Tax On The Upgrading Of My Country’s Industrial Structure

In 2018,China formally levied an environmental protection tax(in China,generally called an environmental protection tax)specifically for various pollutants.In 2019,Premier Li Keqiang stated in the government work report that "the pollution prevention and ecological construction should be strengthened,and green development vigorously promoted." The state’s mention of strengthening pollution control and ecological construction,and promoting the green development of the national economy,has placed it on an important strategic position,reflecting China’s current high emphasis on ecological construction.The levy of environmental protection tax can reduce the pollution emissions of enterprises to a certain extent,promote the technological innovation of enterprises,and then promote the upgrading of domestic industrial structure.On the basis of related concepts and theories,this paper first studies and analyzes the evolution of China’s environmental tax and the status quo of industrial structure adjustment and the existing problems of the two in the current state.Second,it constructs a relevant regression model with quantitative software to quantitatively analyze the environment The impact of taxes on the upgrading of China’s industrial structure and its characteristics.The first chapter of this paper first expounds the theoretical basis of environmental tax collection and industrial structure upgrade,and then gives the relevant hypotheses between the two.The second chapter then introduces the evolution history of China’s environmental taxes,the evolution of other major environmental taxes,and the status of industrial structure.The third chapter analyzes the impact of environmental taxes on the upgrading of China’s industrial structure from an empirical perspective.In the empirical part,this paper conducts a comprehensive and multi-angle regression analysis based on provincial panel data of 29 provinces(autonomous regions,municipalities)in China’s mainland.The article starts with index selection and variable description,and specifically divides the explanatory variables into two indicators: industrial structure rationalization and advanced industrial structure.At the same time,environmental tax is distinguished from a narrow sense and a broad sense.Based on a systematic review of the impact of environmental taxes on the upgrading of China’s industrial structure,the empirical results in this paper show that environmental taxes can promote the upgrading of China’s industrial structure to a certain extent.For this effect,this article also further analyzes and validates it.First,the effect was tested for hysteresis.Secondly,according to China’s administrative region classification criteria,the mainland region is divided into four regions: east,middle,west,and northeast.The four regions are regressed separately,and the results show different levels of impact.Then,taking the government’s implementation of energy conservation and emission reduction policies in 2006 as the time node,the two time periods before and after 2006 were regressed,and the results showed stage characteristics.In addition,the product of environmental tax index and technological innovation index was used as the interaction term to test the mechanism of the effect.The test result showed that the impact was more significant,which confirmed that technological innovation was an intermediate variable of the impact.Finally,the use of increased control variables and replacement of the core The robustness test was performed on the explanatory variable index and the index of the explanatory variable,and the test results showed stability.Based on the above analysis results,the fourth chapter of this paper draws four conclusions: First,the environmental tax has a significant impact on the upgrading of the industrial structure;second,the impact cannot immediately exert its maximum utility,that is,there is a certain lag;third,the Impacts have different impacts on different regions and at different stages.Fourth,scientific and technological innovation is an intermediate variable of the impact.Based on the analysis and explanation of the full text,this article finally puts forward targeted policy recommendations for the improvement of environmental taxes and the upgrading of the industrial structure.