Research On The Effect Of Fiscal Policy On Environmental Governance In China

The pattern of economic development over the past few decades has brought the damage to the environment and reduced its quality.Since the 19th National Congress of the Communist Party of China(CPC),the government has been making efforts to prevent and control environmental pollution,to win the campaign of protecting blue skies and to do a good job in the campaign of pollution prevention and control.However,the environmental pollution control is a public good,and it is difficult to control environmental pollution only by the market mechanism.Therefore,the government is essential in the environmental pollution control.Research on the effect of fiscal policy on environmental pollution control is important.In this paper,representative waste water,waste gas and solid waste pollution are selected as the research object.The environmental pollution described below refers to three wastes pollution.First of all,this paper starts with the problems of environmental governance in our country,puts forward the research background and significance,expounds the connotation of environmental governance and environmental fiscal policy,and analyzes it in combination with relevant theories.Secondly,from 2011 to 2019,a systematic descriptive statistical analysis was carried out on the pollution emission of three wastes and the status of environmental protection fiscal policies,as well as the statistical description of the status of the eastern,central,western and northeastern regions.Among them,the analysis of the current situation of financial expenditure is mainly described from three aspects: scale,structure and function trend.The status of tax policies is mainly descriped from the aspects of tax types,tax amount,development characteristics and preferential tax policies that have the role of environmental governance in a broad definition.It is concluded that the scale of local expenditure on environmental protection is increasing,but the growth rate fluctuates greatly.The rate of environmental protection expenditure showed a slow rising trend;The structure of environmental protection expenditure has a tendency to increase the rate of pollution prevention and monitoring,which is still being adjusted continuously.Local environmental expenditure has a certain time lag on environmental governance.Tax revenue for environmental improvement was relatively low,accounting for a stable 14%of local tax revenue.Again,collect the national 31 provinces from 2011 to 2017 of local fiscal expenditure and revenue data,environmental pollution,respectively from two aspects of environmental protection spending and tax established panel data regression model,and studies two kinds of the effect of the policy of "three wastes" pollution treatment,the results of the analysis concluded that the effect of spending on environmental protection of "three wastes" pollution control is obvious;Tax policy has a certain positive effect on the treatment of waste pollution,but the effect is not very significant.Then,summarize the existing problems in fiscal policies and sort out the reasons.Finally,based on the current situation of fiscal policy for promoting the environmental governance,puts forward the suggestions: to establish the stability of environmental fiscal spending growth mechanism,optimizing the structure of environmental fiscal expenditure,optimizing the allocation of environmental fiscal transfer payments,strengthen environmental protection financial fund supervision mechanism,improve the environmental pollution control of the tax system.