Research On The Ecological Innovation Effect Of Environmental Protection Tax

While the industrialization process accelerates China’s economic development,due to the failure of environmental protection and energy-saving technology,it also causes the waste of resources and the destruction of the environment.While people’s economic level is steadily improving,they also pay more attention to the improvement of the quality of living environment,and pay more and more attention to environmental pollution problems such as haze and water pollution.At present,China has entered the key stage of promoting high-quality economic development.Therefore,how to give consideration to ecological protection and economic development has become the focus of theoretical circles.At this important stage,the Fifth Plenary Session of the 18 th CPC Central Committee put forward the new development concept of "innovation,coordination,green,openness and sharing",which requires that innovation must be placed at the core of the overall national development situation and adhere to green development.The 19 th CPC National Congress requires that we must establish and practice the concept of "green water and green mountains are golden mountains and silver mountains",adhere to the basic national policy of saving resources and protecting the environment,and make the important conclusion that "innovation is the first driving force leading development and the strategic support for building a modern economic system".It can be seen that China is paying close attention to ecological and environmental problems,and ecological innovation is urgently needed to achieve the goal of ecological protection and economic development.Therefore,studying the ecological innovation effect of environmental protection tax can put forward practical and effective countermeasures for further exploring new ways of coordinated development of ecological environment and economy,and provide useful reference for further improving China’s environmental protection tax system and embarking on the road of sustainable development.This thesis summarizes the previous articles on environmental protection tax and ecological innovation published by scholars.The conclusions of the article are mainly divided into three categories: promotion,inhibition and nonlinear relationship.Starting from the theoretical basis of externality and Pigou tax,double dividend and Porter effect,the analysis shows that the "forced" effect,innovation compensation effect and substitution effect can stimulate the driving force of ecological innovation,while the crowding out effect suppresses this driving force.Then it combs the historical process from sewage charge to environmental protection tax,and briefly analyzes the current implementation and income status.The empirical part of this thesis uses the data of environmental protection tax(sewage charge)and the number of green patent applications of 30 provinces and cities(excluding Tibet,Hong Kong,Macao and Taiwan)from 2000 to 2019 to establish a fixed effect model.In the fixed effect model,taking the income of environmental protection tax as the explanatory variable and the number of green patent applications as the explanatory variable,it is concluded that there is a U-shaped relationship between environmental protection tax and ecological innovation,that is,when the tax burden of environmental protection tax is low,it will inhibit ecological innovation,and only when the tax burden of environmental protection tax reaches a certain level can it promote ecological innovation.According to the U-shaped relationship test report,China’s environmental protection tax burden has not yet reached the level of promoting ecological innovation.Then put forward suggestions on improving the environmental protection tax to promote ecological innovation: expand the scope of Taxation on pollutants such as air and water,increase the tax rate of environmental protection tax,refine preferential tax policies,strengthen supervision,strengthen information construction and strengthen inter departmental cooperation,so as to finally achieve the purpose of raising the tax burden level of environmental protection tax and standardize the earmarking of environmental protection tax revenue,At the same time,combined with the of other green taxes,we will gradually improve the green tax system.