Research On The Environmental Improvement Effect Of Environmental Protection Tax In China

Since the reform and opening up,China’s economy has developed rapidly,but the problem of environmental pollution and environmental deterioration has become increasingly serious,which is not conducive to the sustainable development of society.Strict ecological reality has gradually become an obstacle to people’s quality of life,which is why reducing pollutant emissions and protecting the environment are urgent.Nowadays,people’s increasing demand for a better life is in urgent need of meeting,and China’s social contradictions have also changed.Therefore,China should pay more attention to environmental protection and take the construction of ecological civilization as the key work of the government.As the foundation and important pillar of national management,environmental tax should become the financial resource to solve environmental problems.Environmental tax was first proposed in 2007,2016 The environmental tax law of the People’s Republic of China was implemented in.It was officially implemented on January 1,2018.In this context,this paper discusses the green effect of environmental tax in economics,that is,the effect of environmental improvement.First of all,this paper defines the concept in theory,we know that China’s environmental protection tax comes from the conversion of sewage charges.Because the time of collecting environmental tax in China is only more than two years,it is difficult to obtain the complete data of tax.In other words,the environmental tax here is a kind of special tax for the purpose of environmental protection.In the research process,mainly through literature analysis,comparative analysis and empirical analysis,this paper analyzes the problems existing in the design and implementation of environmental tax system,objectively evaluates the impact of environmental tax on environmental improvement,and probes into the policy suggestions for improving environmental tax.This paper is divided into six parts.The first part is the foreword.Firstly,it expounds the background and importance of the research on environmental issues from the two aspects of the concept of national environmental protection and environmental tax legislation,and then emphasizes that green environmental tax has important theoretical and practical significance for improving environmental effects and building a beautiful China.Secondly,it introduces the research status of environmental tax at home and abroad,including the empirical analysis of the impact of environmental tax,the improvement of environmental tax system and the suggestions of environmental tax policy.This paper summarizes the research results of domestic and foreign scholars in this field.In other words,based on the relevant concepts and theories of environmental tax,this paper makes a qualitative analysis of the current situation and existing problems of the application of environmental tax in China,and makes an empirical study on the environmental improvement effect of environmental tax,compares the environmental tax systems of developed countries,and summarizes the corresponding experiences and lessons,It provides a reference for the development of China’s environmental tax,and finally puts forward political suggestions to optimize the environmental tax system.The second part defines the concept of environmental tax from different levels,and analyzes the relationship and difference between environmental tax and sewage charges.Then,from the theoretical point of view,based on externality theory,public goods theory and double dividend theory,this paper expounds the theoretical basis of environmental tax,and puts forward the basic theory of empirical model Environmental Kuznets curve.The third part analyzes the current situation and existing problems of China’s environmental tax.This paper first introduces the development process of environmental tax,and then from the reality,introduces in detail China’s environmental tax revenue and industrial waste emissions.Finally,this paper analyzes the problems existing in China’s environmental tax system,such as the narrow scope of Taxation,low tax rate,imperfect tax reduction and exemption,imperfect collaborative collection and management and other management system problems.The fourth part is the empirical analysis of the environmental improvement effect of environmental tax.In order to study the impact of environmental tax on the environment,this paper collects the panel data of 30 regions in China,and analyzes the impact of environmental tax on the three types of industrial waste emissions in China according to the Environmental Kuznets curve model.The results show that the EKC curve of "three wastes" in China shows a left-hand downward trend after the Levy of environmental tax.Although the left-hand and downward ranges are very small,it still shows that the Levy of environmental tax is conducive to environmental improvement,but the effect is not obvious.This shows that there are still many problems to be solved in China’s environmental tax.In general,China has a green dividend in environmental tax,that is,the effect of environmental improvement.The fifth part compares the outstanding characteristics of environmental tax in developed countries,and summarizes the relevant situation of further improving environmental tax in China.Finally,the paper analyzes the existing problems and empirical results,and puts forward the corresponding policy suggestions.We should expand the scope of environmental tax collection,adjust taxes according to the types of pollutants,adjust corresponding tax rates,improve preferential tax policies,improve the joint collection and management of tax departments and environmental protection departments,and use the Internet to promote the construction of information platform.Promote the development of environmental protection industry,implement special use of environmental taxes,and improve information transparency.