Study On The Pollution Reduction Effect Of Environmental Tax And Fee System In China

In recent years,with the intensification of environmental pollution,the Chinese government has paid more and more attention to environmental governance and actively used tax policies to guide it.But on the whole,my country has not yet established a coordinated and complete environmental tax system.At the same time,from a regional perspective,my country has a vast space,and there are great differences in the distribution of resources,geographical conditions,and economic development levels between regions,resulting in different pollution reduction effects exerted by environmental tax and fee policies in different regions.After combing the existing literature,it is found that the theoretical research on the emission reduction effect of environmental taxes and fees has been very rich,but the existing empirical studies mostly focus on individual studies on industrial wastewater,sulfur dioxide and solid waste emissions,and have not investigated from an overall perspective The comprehensive pollution emission effect brought by these three factors.Therefore,this article will use the principal component analysis method to construct a comprehensive pollution emission index,taking industrial wastewater discharge,industrial sulfur dioxide discharge,industrial solid waste discharge and comprehensive pollution discharge as dependent variables,and environmental tax and fee income as independent variables,plus The total investment in industrial pollution control,GDP per capita,industrial structure,population density,and degree of opening to the outside world are the control variables,and the statistical data of 30 provinces,cities,and autonomous regions across the country from 2004 to 2018 are selected for research.The main findings of this article are as follows: First,as a whole,my country’s environmental taxes and fees have not yet played their due restraint on environmental pollution,and the emission reduction effect is not ideal.Second,my country’s environmental tax and fee reduction effects have obvious regional differences.The overall emission reduction effect in the eastern region is relatively poor,and the total environmental taxes and fees have a positive coefficient for industrial sulfur dioxide,solid waste and comprehensive environmental pollution.The overall emission reduction effect in the central region is good.The total environmental taxes and fees and sewage charges have effectively reduced industrial wastewater,sulfur dioxide emissions,solid waste and comprehensive environmental pollution emissions,and have passed the significance test.The overall pollution reduction effect in the western region is relatively poor,and the collection of environmental taxes and fees has caused a significant increase in industrial sulfur dioxide emissions.The above situation occurs mainly because the design of my country’s current environmental tax and fee system has not been updated in time,the overall taxation scale is low,regional differences have not been considered,and the tax system design has not been perfect.To this end,it is necessary to promote the timely update and reform of the environmental tax system,establish a close-fitting environmental taxation legal system,improve the design of the environmental taxation tax system,and implement a differentiated environmental tax system based on regional conditions.The innovations of this article are as follows: First,the research index is new.This article uses the principal component analysis method to integrate the emissions of industrial wastewater,industrial sulfur dioxide emissions,and industrial solid waste emissions into one variable,which reflects the comprehensive environmental pollution emissions,and takes them as the explained variables.Analyze the overall impact of environmental taxes and fees on environmental pollution.The second is a new research perspective.From a research perspective,when analyzing the heterogeneity of the emission reduction effects of regional environmental taxes and fees,based on the empirical results,this paper not only considers the institutional causes of regionally differentiated environmental taxes and fees,but also further combines regionally differentiated environmental taxes and fees.Pollutant emissions,in-depth analysis of the actual causes behind the effect of differentiated emission reduction,and put forward corresponding countermeasures and suggestions.The shortcomings of this article are:First,the data accuracy is insufficient.Since the data for the complete year of sewage charges began in 2004,and the "China Environmental Statistics Yearbook" was only updated to 2019,this article only selected the data from 2004 to 2018 for panel data analysis,and the accuracy of the results is still greater.Room for improvement.The second is the lack of thorough analysis.Due to my lack of knowledge,the analysis of the environmental taxes and fees in my country as a whole and the three major regions of the east,middle and west is not thorough enough.