Research On The Impact Of Green Taxation On China's Industrial Carbon Emission

Since the reform and opening up,China’s economy has developed rapidly,but the problems of energy use and environmental pollution arising from the crude economic development model have also come to the fore in the process of development."The14th Five-Year Plan is a critical period for achieving the peak of China’s carbon emissions,as well as a period of hard work to promote high-quality economic development and sustainable improvement of ecological and environmental quality.As one of the instruments of environmental regulation,tax policy plays an important role in influencing industrial carbon emissions and improving environmental pollution problems.To this end,this paper examines the impact of green taxation on carbon emissions from an industrial perspective,which not only enriches theoretical research,but also has certain practical significance for the reduction of industrial carbon dioxide emissions in China.Based on this background,this paper compares domestic and international literature and analyses the mechanism of green taxes affecting China’s industrial carbon emissions from both direct and indirect perspectives based on externality theory,environmental regulation theory,"environmental Kuznets curve" theory and double dividend theory,and puts forward reasonable hypotheses.The current situation of green taxation and industrial carbon emissions in China is reviewed,the narrow and broad green taxation calibres studied in this paper are identified,and the current status of taxation policies for each green tax type is discussed.It is found that there are significant differences in green taxation between the two calibres,and there are also significant regional differences in green taxation,energy consumption and industrial carbon emissions.Based on theoretical analysis,mechanism analysis and current situation analysis,data related to green taxes and industrial carbon emissions from 30 provinces(cities)from 2010-2019 are used to empirically analyse the impact of green taxes in the narrow and broad sense on carbon emissions.Finally,based on the findings of the study,corresponding policy recommendations and research outlook are proposed.The study finds that:(1)green taxes in the narrow sense and green taxes in the broad sense have an impact on industrial carbon emissions in the form of "backward emission reduction".(2)The impact of green taxes on carbon emissions is in a "U" shape,and the impact of China’s existing narrow and broad green taxes on carbon emissions is on the left side of the threshold.(3)Green taxes indirectly affect industrial carbon emissions through technological innovation,industrial structure and foreign direct investment.The addition of technological innovation strengthens the backward emission reduction effect of green taxes on industrial carbon emissions in both calibres,the addition of industrial structure weakens the carbon reduction ability of green taxes,and the addition of foreign direct investment reduces the binding effect of broad green taxes on industrial carbon emissions.Based on the above research findings,this paper puts forward specific recommendations in terms of promoting the construction of green taxation system,strengthening the green taxation collection and management system,enhancing regional cooperation,stimulating technological innovation and optimizing the energy consumption structure.