A Comparative Study On Environmental Protection Effects Before And After The Introduction Of Environmental Protection Tax

With the development of the "green economy" and the introduction of environmental protection taxes,researcher has focus on the pollution,and environmental taxes have become an important measure for the government to reduce pollution.Especially from the sewage charges to environmental taxes,the difference between fees and taxes is the content of many scholars’ research and discussion.According to the society,this paper starts with a system analysis,empirical research,and practical interviews.Based on the summary of system differences,quantification of effects,case practice,and reference to international experience,this paper will start a comparative study of environmental protection effects before and after the introduction of environmental taxes.The main content of this paper has five parts.The first part is to compare the system before and after the introduction of environmental protection tax in our country.Through the comparison of the physical terms and the management procedures,we can understand the system difference before and after the fee change tax,and look at this field from a macro perspective.It also provides policy interpretation or economic interpretation for practice.The second part is to study the environmental protection effects before and after the introduction of environmental protection tax in our country.The empirical analysis is made on the environmental protection effects of taxes and fees before the levy.Based on panel data composed of 30 provinces and regions for 10 years,this paper accomplish the regression analysis of various types of taxes,fees,and the influence of regional factors.Therefore,the emissions of the three wastes and the significant relationship can be provided.The panel data is divided according to China’s economic belt,and the effects and differences between regions are empirically grouped to explore the characteristics and deficiencies of existing taxes and fees.The environmental effects of the environmental protection tax are predicted by model simulation.The 2017 China input-output table is used as the base period matrix,and the price module,the production optimal module and the input-output balance relationship are linked.Simulation calculations are performed under certain assumptions.In order to explore the current environmental protection tax’s emission reduction effect on the main energy industry sectors,we make predictions and judgments under certain conditions.The third part is to explore the practical effect of the introduction of environmental protection tax in China;to understand and explore the current status and problems in the practice of environmental protection tax collection by interviewing the staff of the tax authorities,and to combine the results of the interviews with the current practice of environmental protection taxes in various regions.This paper summarizes the effectiveness and difficulties of the current policy implementation.The fourth part is the implementation and experience of foreign environmental taxes and fees;by summarizing the practical experience of environmental taxes in the European Union,North America and Japan.Sort out the system characteristics of major environmental taxes in the world,and refine the experiences and inspirations that can be drawn from China’s national conditions.The fifth part is policy suggestions and improvements;synthesize all the contents of this study,summarize the reasons for the problems of current environmental taxes and other taxes and fees before the levy,and make policy recommendations for further reform of environmental taxes based on research conclusions and practical cases.Firstly,the conclusion of the study shows that the tax and fee policies before the introduction of environmental protection taxes lacked pertinence to environmental protection.Most of the policies’ action links were mainly concentrated in the production and trading links,and there was less intervention in direct emissions.The original sewage charge policy lacked rigid enforcement,local governments and departments intervened more,the collection efficiency was low,and the charging standards varied.In contrast,enforcement of environmental protection tax has been significantly improved,and all revenue is attributed to the local area,which provides a more adequate source of funds for local environmental pollution control.In addition,the environmental protection tax collection standard is specified by the local government and submitted to a large number of preparations,which not only strictly regulates legal procedures,but also there is an adjustable tax range.Secondly,the empirical results show that the environmental protection effect of the tax and fee policy before the introduction of environmental protection tax is generally not significant,and regional pollution is mainly related to the regional population and GDP;after the regression by economic belt grouping,the differences between regions are significant,and emissions in the eastern and western regions have a close relationship with population density.The central region has a positive relationship with regional GDP,while the northeast region is not significant.However,the model forecast shows that the introduction of environmental protection tax is expected to have a direct impact on energy conservation and emissions reduction,the discharge of major pollutants can be reduced to a certain extent,and the capacity of the sector and the price of products are relatively less affected.At the same time,expanding the scope of environmental protection tax can not only reduce the impact on the industrial sector,but also significantly increase the types of pollutants that are reduced.Thirdly,the practical interview was conducted in several areas as the research site and the official staff as the interviewees.The interview results showed that the environmental pollution mainly originated from local industrial enterprises,and the effect was significant under the comprehensive management of environmental policies such as environmental protection tax.Taxpayers have paid attention to environmental protection,but the collection and management of environmental taxes still have problems such as difficult monitoring,low collaboration efficiency,and narrow coverage.At present,the environmental protection tax has significantly improved the effectiveness of law enforcement under the principle of statutory taxation.The effectiveness of local work and the awareness of corporate transformation are obvious.However,the problems of upgrading the shared platform and the cost of tax compliance need to be resolved.Finally,a system with a wide tax base and multiple types of taxation can be used for reference in China.In the future,the environmental protection tax should appropriately and reasonably expand the scope of tax items,strengthen multi-department collection and management cooperation,reduce taxpayer compliance costs,and improve and optimize the supervision system.In this way,the efficiency of environmental protection tax collection and management can be effectively improved,and the adjustment effect of environmental protection tax on pollution control can be exerted.