Research On The Environmental Protection Effect Of Green Tax On China’s Manufacturing Industry

Since the reform and opening up,China has achieved rapid growth by relying on the manufacturing industry with low added value and quickly integrated into the wave of global economic development.The report of the fifth session of the 13 th National People’s Congress and the fifth session of the 13 th National Committee of the Chinese people’s Political Consultative Conference pointed out that China’s manufacturing industry has problems such as large resource consumption and emission base,inconsistent standards,lagging construction of green industrial chain of manufacturing industry,and legislative support for the combination of carbon emission trading system and carbon tax remains to be explored.As one of the key levers of national macro-control,tax has the advantages of optimizing resource allocation efficiency,promoting economic development mode The function of maintaining ecological balance.Green tax system is not only an important part of the system of ecological civilization,but also a direction of economic means in the construction of ecological civilization.China began to levy environmental protection tax in early 2018.Its legislative purpose is to protect the environment,save energy and reduce emissions and promote the construction of ecological civilization.It is the first green tax in China.Green tax policy is of great significance to build a green tax system,regulate pollution emissions and promote the green transformation of production and consumption system.This thesis focuses on the main body of the manufacturing industry,and analyzes the environmental protection effect of green tax manufacturing industry from the perspective of three major industrial pollutant emissions,based on the analysis of relevant theoretical mechanisms and the current pollution situation of China’s green tax and manufacturing industry.This thesis consists of five chapters.The first chapter is the introduction,including the background and significance of the topic,summarizes the relevant literature research at home and abroad,and briefly expounds the research content and methods,innovations and deficiencies of this thesis;The second chapter is theoretical analysis,which expounds the concept and relevant theories of green tax and its environmental protection effect,and analyzes the mechanism of green tax guiding the environmental protection behavior of micro subjects;The third chapter makes a general analysis of the development status of China’s green tax and manufacturing industry,including the composition of green tax,the development of manufacturing industry and the description of pollution emissions;The fourth chapter is the empirical research on the impact of tax on green emission of solid pollutants and environmental protection,and explains the impact of tax on green emission of waste gas Control variables such as environmental protection investment and enterprise scale make the empirical results more accurate.The empirical results show that green tax has a certain environmental protection effect on the whole,but the effect is not particularly ideal.Environmental protection tax has a certain inhibitory effect on pollution reduction,but the effect is not significant.Among other major environmental taxes,consumption tax significantly restricts the discharge of industrial wastewater,resource tax significantly reduces the discharge of industrial waste gas,while consumption tax and resource tax have a negative effect on industrial waste gas and industrial wastewater,The emission reduction effect of other taxes is not significant.After comprehensive theoretical and empirical analysis,this thesis puts forward the idea of building a green tax system from the perspective of tax system and collection and management,and puts forward corresponding improvement suggestions,including improving the tax object,tax items,tax rate and tax preference on the basis of the existing environmental protection tax,and puts forward that we should pay attention to the corresponding green taxes,such as consumption tax,resource tax Vehicle purchase tax,vehicle and vessel tax and other taxes should be improved.We should make dual efforts in the design and implementation of tax system,build a green tax system in line with China’s national conditions,and strive to promote the coordinated operation of green taxes,so as to realize the comprehensive regulation and improvement of manufacturing industry and even the environment.