Empirical Study On Industrial Pollution Emission Reduction Effect Of Green Tax

The development of industry supports the long-term and high-speed growth of the Chinese economy while also aggravating environmental pollution.The pollutants emitted because of industrial production seriously affect the ecological balance and people’s daily life.The report of the 19th National Congress of the Communist Party of China pointed out that "the role of taxation in promoting resource conservation and environmental protection must be better played,a modern fiscal and taxation system that meets the needs of the new era of socialism with Chinese characteristics must be built,and the modernization of the national governance system and governance capabilities must be promoted.In order to respond to the requirements of China’s green development,we must give full play to the role of green taxation.In 2018,China began to implement the "Environmental Protection Tax Law of the People’s Republic of China." Prior to this,China did not have an independent tax specifically for environmental protection.China’s research on the effects of green taxation on industrial pollution reduction is relatively scarce,and it is not possible to fully explore whether green taxation has a significant inhibitory effect on industrial pollution emissions.Combining with practice,exploring the actual impact of green taxation on industrial pollution emissions,demonstrating the effectiveness of green taxation to reduce industrial pollution emissions,and promoting the combination of taxation theory and economic development has positive theoretical and practical significance.Through reading a lot of literature,it is found that although green taxation is not accurately defined at home and abroad,but its meaning is generally the same.Green taxation refers to taxation policies that can reduce pollution emissions,save energy and promote environmental protection.The green taxes recognized by most scholars in China include environmental protection tax,resource tax,land use tax,vehicle and ship tax,vehicle purchase tax,and urban maintenance and construction tax.Most scholars at home and abroad hold a positive attitude that green taxation has the effect of reducing emissions from industrial pollution,and recognize the necessity of green taxation.However,some empirical results show that the sewage charges did not achieve their due reduction in the implementation process.Sewage fees and environmental protection taxes are the relationship that "fee translation into tax",it is inferred that the environmental protection taxation’s effect on reducing industrial pollution also needs further analysis.Therefore,this paper will not only empirically study the industrial pollution reduction effect of green taxation,but also conduct an empirical study on the environmental pollution reduction effect and the industrial pollution reduction effect of other green taxes other than environmental protection taxation.Before conducting specific empirical studies,this paper first analyzes the current status of green tax policies that promote industrial pollution reduction and the problems that exist when green tax policies promote industrial pollution reduction.Among them,the analysis of the status quo of green tax policies that promote the reduction of industrial pollution includes the analysis of the status quo of environmental protection taxes set up specifically for environmental protection,and the analysis of the status of green tax policies other than environmental protection taxes.The problem analysis of the green tax policy in promoting industrial pollution reduction mainly includes two aspects:the analysis of the environmental protection tax and the analysis of other green taxes.Based on the analysis of the current situation and problems in chapter three and a lot of literature,this paper makes an empirical analysis on the effect of green tax on industrial pollution reduction.Taking the industrial pollution discharge index calculated by entropy method as the explanatory variable,the industrial pollution discharge index of industrial waste water,industrial waste gas and general industrial solid waste is used to evaluate the industrial pollution degree of each region more comprehensively and objectively.The empirical analysis of green water level and industrial pollution discharge index of three green taxes with different measurement caliber is carried out,and the following conclusions are drawn:First,pollution discharge fee In practice,it does not play its due role in industrial pollution reduction,so it can be concluded that environmental protection tax may not play its due role in industrial pollution reduction.Secondly,the whole green tax plays a certain role in reducing industrial pollution,and other green tax parts also play a role in reducing industrial pollution.Third,the increase of investment in environmental pollution control does not achieve the effect of reducing industrial pollution,but will promote the increase of industrial pollution,which may be related to the majority of investment in environmental pollution control undertaken by enterprises.Finally,the increase of fiscal decentralization will reduce industrial pollution emissions,which shows that each region will have more financial resources to use in environmental protection when the funds are sufficient,which can help to reduce industrial pollution emissions.Based on the status quo,problem analysis and empirical analysis results,this paper puts forward three reasonable policy recommendations for promoting green tax to reduce industrial pollution emissions,including policy recommendations for optimizing environmental protection tax,policy recommendations for optimizing other green taxes,and suggestions for reasonably planning the use of green tax revenue.