Effect Of Energy Endowment On Carbon Emission Reduction Of Environmental Protection Tax ——Empirical Analysis Based On Provincial Panel Data From 2007 To 2019

To achieve energy intensity and ecological sustainability and speed up "carbon peak and carbon neutralization" is an important topic at present.The 2021 government work report proposes to formulate an action plan for carbon peak before 2030 and improve the double control system of energy consumption.As an important tool of environmental regulation,environmental protection tax has the characteristics of tax neutrality,market regulation and government intervention,and it is also the only tax that includes air pollutant emissions among the existing taxes.carbon emissions and other air pollutants are of the same root,homology and at the same time to a certain extent,so it is of great significance to study the effect of environmental protection tax on carbon emissions.At the same time,on the one hand,the limits of tax setting,collection and management of environmental protection tax are concentrated on local governments.When local governments combine policies that take into account economic development and environmental protection,the degree of dependence of regional economic development on energy is an important factor affecting the intensity of environmental tax policy in this region.On the other hand,energy supply is strategic,longterm and necessary,which objectively hinders the process of carbon emission reduction in major energy supply provinces,and there is also regional carbon leakage in carbon emissions.Whether the provincial carbon emission reduction standards can be met depends not only on the effectiveness of regional emission reduction,but also by the orderly and concerted efforts to promote carbon emission reduction in different energy endowment regions.Therefore,it is of practical theoretical and practical significance to analyze the relationship among environmental tax,energy endowment and carbon emissions.Based on the assumption that environmental protection tax has synergistic effect on pollutant emissions and carbon emissions,this paper reviews the literature from "emission right purchase effect" and "emission reduction effect","innovation crowding-out effect" and "innovation incentive effect".And the opposite theoretical comparative study of "weakening emission reduction effect" of energy endowment and "strengthening green transformation possibility" of energy intensive advantage.The possible effects of environmental taxes on carbon emissions under different energy endowments are discussed,and a two-way fixed effect econometric model is introduced to verify the above analysis based on the provincial panel data from 2007 to 2019.It is found that:（1）the intensity of environmental tax has an inverted U-shaped effect on overall carbon emissions.Due to the limitation of the minimum tax rate of the environmental tax law,the intensity of environmental tax in most provinces has crossed the inflection point,but with the economic development,the intensity of environmental tax in each province continues to decline,and the years that cross the inflection point are mostly concentrated in the early stage of the sample data.（2）according to the subregion of energy endowment,in the coal large-scale transfer area and the medium transfer area,the environmental protection tax intensity and carbon emission intensity show inverted Ushaped influence,and the coal transfer area has no significant effect and shows the reverse expansion effect of carbon emission.the carbon emission reduction effect of environmental protection tax is in the following order: medium coal transfer area > large-scale coal transfer area > coal transfer area,and the carbon reduction effect of environmental tax is regressive.（3）the energy consumption structure is the complete intermediary that affects the carbon emission reduction of environmental protection tax,but due to the different degree of dependence on energy output in different energy endowment regions,there is a significant difference in the elasticity of energy substitution among regions.compared with the largescale coal transfer area,the environmental protection tax in the coal medium transfer area with the characteristics of semi-self-production and semi-transfer pattern has a higher negative impact on the transformation of energy structure.（4）the effect of clean adjustment of energy structure in coal output area is not significant,but when it crosses the threshold of 0.437,the relationship between environmental tax and the transformation of energy structure is inverted U-shaped,and the negative effect is generally higher than that of coal transfer area.This shows that the regressive impact of regional environmental tax on carbon emission reduction comes from the retrogression of energy substitution.however,the current environmental tax in the coal transfer area still can not have a strong impact on the economic interests of coal,and the promotion of fossil energy substitution is slow.This also means that if we want to work together to promote carbon emission reduction,from the improvement of intra-regional tax design,collection,management and use to the planning of gradual and partial replacement of inter-regional fossil energy,we need central co-ordination and local support to build a sound inter-regional emission reduction financial and technical cooperation mechanism to effectively alleviate the regional retrogression of carbon emission reduction.Based on this,this paper puts forward targeted and referable policy suggestions on how to strengthen the carbon emission reduction effect of environmental protection tax from the perspective of regional cooperation to achieve carbon emission reduction.