Research On Tax Policy Supporting Haze Prevention And Control In China

In recent years,people’s living standards and requirements have been continuously improved,and the living needs of the majority of residents have changed from an insufficient quantity demand to a quality demand,especially for the atmospheric environment.However,the contradiction between residents’ longing for "blue sky and white clouds" and frequent,large-scale and long-term smog has become increasingly prominent.The atmosphere seriously affects people’s health.With the rapid development of economy and the continuous expansion of urban areas,the phenomenon of air pollution around cities is becoming more and more serious.In recent years,the haze weather in winter has become more and more serious,which brings great inconvenience to people’s lives and harms people’s health.Under the background of green development efforts to achieve the goal of peak carbon dioxide emissions in 2030 and the gradual reduction of net carbon emissions after 2035,tax policy,as an important means of national macro-control and policy-oriented indicator,can play an important role in controlling smog.Therefore,governments at all levels should actively play the macro-control and policy-oriented role of tax policies to support smog control to achieve the best results.Based on the function mechanism of tax policy,this thesis introduces China’s smog prevention policy system in detail from compensatory policies and preferential policies,demonstrates the role of policies through panel analysis,and puts forward some suggestions on China’s policy system according to China’s national conditions after learning from foreign experiences.First of all,the theoretical basis part introduces the research achievements of scholars in tax control of smog,and explains the smog and its causes,and the current situation of smog in China in detail.Based on externality theory,sustainable development theory and tax "double dividend" theory,this thesis explains the way and necessity of tax policy to control smog through the action mechanism,and concludes that tax policy mainly plays its role through the price mechanism,and the action path is to reduce pollutant emissions by reducing the purchase of fossil fuels and their supplements and directly reduce pollutant emissions.The policy introduction details the punitive tax policies and preferential tax policies that play a role in smog prevention and control in China.The punitive tax policies include levying consumption tax,resource tax and environmental protection tax,and describe and analyze the origin of each tax category and the related policy contents.The preferential tax policies cover the preferential clauses in various taxes such as value-added tax,consumption tax,enterprise income tax and environmental protection tax.In terms of data demonstration,because of the spread of smog,the phenomenon of smog has the characteristics of regional aggregation.Firstly,on the basis of being adjacent to each other in space,nine comprehensive economic zones are divided by integrating other data.The sum of resource tax,oil and coal tax revenue,environmental protection tax revenue,consumption tax vehicle and refined oil tax revenue in the nine comprehensive economic zones are taken as explanatory variables,PM2.5 emissions in this region are taken as explanatory variables,and the economic level,urbanization level and environmental protection expenditure in this region are taken as control variables.It is found that the sum of the income of petroleum and coal tax items of resource tax will have a significant negative impact on PM2.5 emissions in this area;The sum of automobile consumption tax and refined oil tax revenue will not have an impact on PM2.5 emissions in this area;The sum of environmental tax revenue will not have an impact on PM2.5 emissions in this area.According to the comprehensive analysis,consumption tax only acts on traffic emissions,and the substitution effect of indiscriminately levying automobile and refined oil tax rates is too weak.Due to the difficulty of supervision and the high technical requirements of supervision facilities,the environmental protection tax policy has a weak effect on smog control.On this basis,the tax policies of developed countries,such as the United States,Britain,Sweden and developing countries,such as India,are introduced.Summing up the advantages of the corresponding policies of various countries and the experience and lessons in their implementation,and combining the analysis of our country and the understanding of foreign policies,it is concluded that: the environmental tax system should be formulated according to the specific national conditions and local conditions;Pay attention to supervision,and ensure the function of tax regulation;Expand the scope of relevant taxes and improve the smog prevention and control system;Focus on pollutant emissions,formulate targeted taxation and other experiences.In order to better prevent and control smog,aiming at the present situation of smog and tax system in China,the thesis puts forward: optimizing the consumption tax policy;Expand the scope of resource tax collection and constantly adjust the coal tax rate;Strengthen the supervision of environmental protection tax,increase tax rate and levy carbon tax;Give full play to the important role of tax incentives in clean and efficient production;Establish a smog prevention and control fund,and the tax is earmarked;Accelerate the establishment of supporting policy measures and other policy recommendations.