Analysis Of Double Bonus Effect Of Green Tax System In China

In recent years,China’s economy has always made great strides towards the goal of high speed and high quality.However,with the rapid development,there are inevitable problems,that is,there is a certain pressure on the environment.Environmental protection is not only the requirement of economic development,but also the strong demand of the people.As a means of regulation and control,reasonable taxation can effectively promote China’s environmental protection and prevent the waste of resources.Therefore,in order to realize the coordinated development of economic environment,China immediately issued various tax policies and imposed a new tax-environmental protection tax,so as to alleviate environmental pressure and solve environmental problems.This paper discusses the "double dividend" effect of green tax system through theoretical analysis and empirical research.Firstly,it analyzes and arranges the theoretical content of green tax system and "double dividend".The analysis shows that all the tax clauses with Green function constitute China’s green tax system.The green tax system reflects not the state at a certain time point,but the state in a period of time;"Double dividend" is to see whether economic growth and environmental protection can be achieved through tax adjustment.Then,through the theoretical analysis of the transmission mechanism of economic effect and environmental effect of China’s green tax system,this paper makes a multi angle analysis of these two effects.Then it expounds the current situation of relevant taxes and green taxes contained in China’s green tax system in recent ten years,as well as the development and reform of China’s green tax system.Then it starts to carry out empirical research and constructs VAR model.First,it studies whether green tax can produce economic effects.It adopts two indicators,namely per capita GDP and urban unemployment rate,and carries out multi-step analysis such as correlation test,impulse response analysis and variance decomposition analysis.The empirical results show that green tax can promote economic growth,but it can not improve the urban unemployment rate.It can be said that China’s green tax system can produce economic effects.Then it studies whether green tax can produce environmental effects.It mainly selects three indicators,namely,the emission index of industrial three wastes,and also carries out the relevant analysis steps.Finally,the research results show that although green tax can inhibit the discharge of industrial wastewater,the effect is relatively weak,and it can not inhibit or even promote the discharge of industrial waste gas and industrial solid waste,which also shows that China’s green tax system can not produce environmental effects.According to the above theoretical and empirical research and analysis,there are three main problems in China’s green tax system: first,the green tax system is not perfect;2、Unreasonable setting of environmental protection tax;3、 China’s green tax collection and management mechanism is not perfect.This paper discusses how to improve China’s green tax system.On the one hand,we should improve the existing green tax system,improve the environmental protection tax,and take corresponding supporting policies and measures.On the other hand,we should make China’s economy and environment develop harmoniously,improve tax revenue,promote employment and promote healthy and stable economic growth.