From The Perspective Of Double Dividend Study On The Effect Of Environmental Protection Tax In China

The country has clearly put forward the goal of "peak carbon dioxide emissions" by 2030 and "carbon neutrality" by 2060,which fully reflects the country’s great concern for ecological and environmental protection work.In the current complicated international and domestic situation,the Sixth Plenary Session of the 19 th CPC Central Committee still regards ecological civilization as a major strategy related to the future development of the Chinese nation.In recent years,we have carried out a series of ecological environment management,and achieved certain results.However,it is not an overnight success to carry out environmental governance actions,but it is necessary to keep consistent with domestic economic and social development through continuous improvement.From the regulatory role of tax itself,we can use its mandatory and fixed characteristics to regulate polluters,thus reducing pollutant emissions.Therefore,as the first green tax in China,the environmental protection tax has been levied since January 1,2018.In this thesis,the generation of environmental protection tax is systematically analyzed theoretically,and on this basis,the current environmental pollution situation and the tax system of environmental protection tax are analyzed,so as to explore the role of environmental protection tax in improving environmental quality and promoting economic growth,and provide new ideas for perfecting China’s environmental protection tax system.Based on the "double dividend" hypothesis,this thesis explores the green environmental protection effect and blue economic effect of China’s environmental protection tax,and holds that environmental protection tax can promote environmental improvement and economic development more than sewage charges.In the aspect of exploring the green environmental protection effect,the thesis selects the data of industrial waste,environmental protection tax(fee)and several control variables from 2011 to 2020,constructs a two-way fixed effect model with panel data,and adds dummy variables for regression,and divides it into regions,and explores the impact of environmental protection tax on industrial waste gas,industrial wastewater and industrial solid pollutants from the regional level,and compares the green effects before and after the collection of environmental protection tax.In the aspect of blue economic effect,the data of regional GDP,fixed assets investment,employed persons and income tax from 2011 to 2020 are selected,and appropriate changes are made on the basis of the tax production function model of teachers Li Shaorong and Geng Ying,so as to explore the influence of environmental protection tax on economic growth,capital output,labor output and income tax distortion from the national and regional levels.According to the empirical results,it is found that the environmental protection tax can inhibit the discharge of industrial three wastes,showing a green effect,and after the fee is changed into tax,the environmental protection tax has a more significant inhibitory effect on the discharge of industrial waste gas and industrial wastewater pollutants.In addition,environmental protection tax has different effects on China’s economic growth,capital output,labor output and income tax distortion.From the national level,China’s environmental protection tax can stimulate economic growth and capital output,but it will inhibit labor output and cannot reduce income tax distortion.From a regional perspective,the impact of environmental taxes varies from place to place.Generally speaking,for the green effect or blue effect,China’s environmental protection tax has little influence.According to this result,this thesis finally puts forward five policy suggestions: establishing a system of earmarking funds for environmental protection tax,designing a reasonable environmental protection tax rate,gradually bringing other important pollutants into the scope of environmental protection tax,further exerting the synergy among green taxes,improving the efficiency of environmental protection tax collection and management,and ensuring that tax revenue should be collected in full.