Research On The Double Dividend Of Environmental Protection Tax

In recent years,China’s ecological civilization system has been continuously improved,the implementation of ecological protection has been increasing,and great achievements have been made in the field of environmental governance.However,the work of protecting the environment and ecology is not overnight,and it needs to be adhered to for a long time.For the past 38 years,the sewage fee system has been playing the role of China’s environmental protection tax and playing an important role in environmental governance.However,the real environmental protection tax was officially introduced in 2018,following the principle of tax burden translation,adjusting the past sewage charges to environmental protection taxes,and the provinces also reformed and adjusted the sewage fee system benchmarks according to the actual economic development.It has been levied for more than four years,and it is urgent to study whether the introduction of environmental protection taxes has effectively realized the dual dividend effect of environmental governance and economic growth,and whether there is still room for further improvement.In this thesis,the double dividend effect of environmental protection tax is mainly studied,and the research object is mainly environmental protection tax in the narrow sense.First of all,the mechanism of the double dividend effect is introduced,namely the mechanism of "green dividend",that is,the mechanism of the impact of the environmental protection tax on the environmental protection effect and the mechanism of the "blue dividend",that is,the mechanism of the impact of the environmental protection tax on the economic growth effect.Immediately after the description and analysis of the historical development and evolution and current situation of environmental protection taxes and fees in China,the reasons for the change of fees to taxes and the changes in the scale of income are introduced,and the characteristics and roles of fees and taxes are intuitively compared,so as to pave the way for empirical analysis.In the empirical analysis of the double dividend effect of China’s environmental protection tax,the panel data of 30 provinces,autonomous regions and municipalities directly under the Central Government from 2015 to 2019 were selected as the research samples to establish a regression model.According to the empirical results,through differentiation and comparison,it is concluded that the introduction of environmental protection taxes at the national level does promote the realization of the double dividend effect,but there are differences in effects in different regions of the eastern,central and western regions,and the environmental protection effect in the central and eastern regions is better than that in the western region,and the economic effect in the central and western regions is better than that in the eastern region.On this basis,this thesis further summarizes and analyzes the problems existing in the environmental tax policy,including unreasonable tax rate setting,insufficient tax preferential measures,environmental protection tax coverage still needs to be adjusted,and there are differences in the collection and management of environmental protection taxes between regions,and puts forward the following suggestions:(1)scientific adjustment of tax rates;(2)increase tax incentives;(3)expand the scope of environmental protection tax collection;(4)improve the level of collection and management,and strengthen inter-provincial exchanges and cooperation.