Research On Environmental Governance Effect Under Generalized Environmental Tax System

Since the reform and opening up,with the rapid economic development,environmental problems have become increasingly prominent,the ecological environment has been severely damaged,and resource reserves have gradually depleted.Increasingly severe ecological and environmental issues have become an important topic of concern for all previous party congresses.The 17 th National Congress of the Communist Party of China first proposed the construction of ecological civilization,emphasizing the need to change the past one-sided dependence on GDP growth indicators;to change the economic development model to avoid resource waste and serious pollution discharge caused by the crude development model,which in turn caused economic development and ecological environment to be in contradiction Status.The 18 th National Congress of the Communist Party of China also included the construction of ecological civilization in the overall layout of "five in one".This is not simply emphasizing environmental protection issues,but the overall management of a series of measures such as environmental protection and pollution control,resource conservation,and energy conservation.The 19 th National Congress of the Communist Party of my country pointed out the future ecological civilization construction and green development route of our country,which is also to better meet the people’s needs for a better life and the needs of ecological environment construction.However,in practice,before the introduction of the environmental protection tax,my country has always focused on collecting sewage charges,supplemented by some environmental taxes.However,due to the limitations of "fees",the environmental governance effects of sewage charges are not ideal.In order to better complete the strategic deployment of ecological environment construction,the Standing Committee of the National People’s Congress passed the "Environmental Protection Tax Law of the People’s Republic of my country" in December 2016.The country’s first special environmental tax has begun to be implemented,marking that my country’s environmental tax system has entered a new era.Period.This article will study the environmental governance effects of my country’s general environmental tax system from both theoretical and empirical aspects,in order to put forward reasonable suggestions for improving my country’s general environmental tax system.This article chooses the perspective of the general environmental tax system,discusses the basic principles and mechanism of environmental taxation on environmental governance,and analyzes the implementation status and existing problems of my country’s general environmental tax system based on practice.It is believed that my country’s environmental tax system not only has defects in system design,There are also problems such as low greening of the tax system and insufficient awareness of regional environmental differences.It also analyzes my country’s environmental pollution in recent years and the implementation of the broad environmental tax system from the macro level.Environmental pollution: Through statistical analysis of the discharge and output of industrial wastewater,waste gas,and solid waste at both the national and sub-regional levels,the overall effect of pollution control in my country is summarized;in terms of the general environmental tax system,an empirical study of my country’s general environmental tax system Using the environmental “Kuznets” curve model to analyze the panel data of 29 provinces(municipalities,autonomous regions)in my country,and discuss the impact of environmental taxes on the intensity of pollution emissions in my country.The empirical results show that the environmental protection tax(pollutant discharge fee),resource tax,and other environmental taxes have not achieved the effect of reducing the intensity of pollution discharge,but promoted the discharge of pollutants to varying degrees.At the same time,the results show that the relationship between wastewater discharge and GDP per capita is in the inverted U-decreasing stage;the relationship between general solid waste generation and exhaust gas emissions and per capita GDP is in the inverted-U rising stage,indicating that my country’s economic development and pollution emissions are basically in line with the environmental "bank "Znets"curve hypothesis.On this basis,four suggestions are put forward for improving my country’s broad environmental tax system: improving the environmental taxation legal system,increasing the "greenness" of the environmental taxation system,innovating the environmental taxation management model,and improving the environmental taxation supporting measures.