An Empirical Analysis Of The Green Effect Of Environmental Protection Tax In China

China has officially announced that it will complete the "carbon peak" by 2030 and achieve "carbon neutrality" by 2060,which shows that my country attaches great importance to the ecological environment.Facing the complex international and domestic situation,the Sixth Plenary Session of the 19 th Central Committee continued to emphasize that the construction of ecological civilization is the fundamental plan related to the sustainable development of the Chinese nation.In recent years,my country has taken a number of measures in ecological environment governance and achieved some results,but environmental governance is not achieved overnight,and must be gradually adapted to domestic economic and social development through continuous improvement.Considering that the tax itself has an adjustment function,it can use its mandatory,fixed and other characteristics to regulate polluters to reduce pollutant emissions.Therefore,as the first green tax in my country,the environmental protection tax was officially levied on January 1,2018.It has played a green role in improving the environment.At the same time,it is conducive to cooperating with green taxes such as consumption tax and resource tax to play a role in building a green tax system.It can also promote polluting enterprises to change their development methods and transform and upgrade their core technologies.In view of the fact that China’s environmental protection tax law has only been implemented for more than four years,the collection time is shorter than that of developed countries,and the tax design and collection system are not perfect,so it is difficult to maximize the green function of environmental protection tax.Therefore,it is very necessary to study and improve the specific measures of China’s environmental protection tax reform.Based on this background,this paper starts from empirical research,summarizes the difference between sewage charges and environmental protection tax,and draws on international experience to conduct a comparative study on the green effect before and after the introduction of environmental protection tax.On the basis of analyzing the relevant theories of environmental protection tax and the current situation and scale of environmental protection tax in my country,using the pollution discharge fees and environmental protection tax income of 30 provinces(cities and autonomous regions)in my country from 2010 to 2020,a fixed fixed variable containing dummy variables is constructed.The effect model empirically tests the green effect of environmental protection tax on industrial wastewater,industrial waste gas,and industrial solid waste,and compares the green effect of environmental protection tax with sewage charges to test the green effect of environmental protection tax.On the whole,the protection tax has exerted a certain green effect,which can reduce the discharge of "three industrial wastes",especially after the "fee-to-tax",the green effect of the environmental protection tax on industrial wastewater and industrial waste gas is more obvious.Based on the empirical conclusions,this paper puts forward suggestions for improving the development of environmental protection tax in my country from four aspects.First of all,in terms of system optimization,optimize the structure of environmental protection tax rates,appropriately expand the scope of tax collection,and raise the tax amount standard.Secondly,to improve the efficiency of collection and management,strengthen the connection between the taxation department and other departments,and coordinate governance.Thirdly,regarding the special use of tax funds,special funds are used for environmental protection,special funds or environmental protection funds are established,and a unified direction for the use of funds is clearly formulated.Finally,create a good environment for the green development of environmental protection tax to provide protection for the green effect of environmental protection tax.