Research On The Optimization Of Environmental Tax Rate From The Perspective Of Livestock And Poultry Pollution Reduction

Strengthening the promotion and use of green inputs and environmentally friendly breeding technologies to achieve source reduction,process control and end use of pollution is an important measure to promote pollutant emission reduction,technology upgrading and green transformation of large-scale aquaculture.However,on account of the unreasonable layout of large-scale aquaculture and the relative lag of technical research,the operating-costs of rural scale farmers adopting green breeding methods for pollution reduction has increased significantly,resulting in greater natural risks,technical risks and market risks,resulting in farmers’ lack of initiative in spontaneously adopting such technologies.To this end,the state has successively collected sewage charges and environmental taxes to encourage large-scale farmers to launch manure emission reduction,resource utilization and comprehensive treatment,but the environmental tax rate of most provinces remains at a low level under the principle of ’tax and fee translation’,resulting in little effect of environmental tax policy.On this background,exploring the influence of environmental tax policy on pollutant emissions from large-scale livestock and poultry breeding industry and measuring the reasonable tax standard that can exert the expected emission reduction effect are of great significance for controlling the source pollution of livestock and poultry industry and promoting the build of a new structure of high-quality development of resource-saving and environment-friendly large-scale livestock and poultry industry.Based on it,this study takes the pig scale breeding industry as an example.Firstly,an equilibrium model including the three major stakeholders of the government,farmers and consumers is constructed,and the nonlinear influence of environmental tax on the pollutant emissions of pig scale breeding industry,the internal transmission path and the adjustment mechanism of consumer environmental preference on the emission reduction effect of environmental tax are analyzed theoretically.Secondly,using the provincial national statistical data from 2007 to2020,the fixed effect model is used to test the above nonlinear effects from the empirical level,and the similarities and differences of the effects of environmental tax policies under different feeding scales and feeding zones are discussed through heterogeneity analysis.Ultimately,the double panel threshold model is applied to weigh the reasonable tax standard that can exert the expected emission reduction effect,and the mechanism analysis is used to identify the path and internal mechanism of environmental tax policy.This paper mainly draws the following three conclusions.Firstly,the influence of environmental tax rate on pollutant emissions from pig scale breeding industry shows a double threshold characteristic.Only when the tax rate is increased to the second threshold of 5.6 yuan / pollution equivalent,can the expected emission reduction effect of environmental tax be exerted.Secondly,the above nonlinear effects showed heterogeneous results with different feeding scales and feeding zones.The larger the scale of aquaculture,the greater the policy incentives required for emission reduction.Finally,the environmental tax policy affects the pollutant emissions of large-scale pig farming through direct emission reduction effect,technology improvement effect and factor input effect.Among them,the direct emission reduction effect on the end of governance is the most important way to exert the effect of environmental tax policy,accounting for about 59.9 %.In addition,the higher the consumer’s environmental preference,the better the emission reduction effect of environmental tax policy.