The Research On Air Pollution Reduction Effect Of Environmental Tax In China

In 2021,China’s economy is developing rapidly,and its per capita GDP has exceeded the world’s per capita GDP level.However,China’s environment quality is still not optimistic,especially air pollution is still facing a very serious situation.In recent years,with the implementation of national environmental supervision policies,China’s air pollution prevention and control work has made great success,but the gap between people’s happiness and satisfaction is still very obvious.On January 17,2022,General Secretary Xi Jinping said that "China will unswervingly adhere to the concept that clear waters and lush mountains are invaluable assets,and make every effort to strengthen pollution prevention and control." In the 14 th Five-year Plan,we will continue to firmly establish General Secretary Xi’s vision of innovative,coordinated,green,open and shared development,strengthen air pollution control,and push the national air pollution control into a detailed stage.On January 1,2018,China’s Environmental Protection Tax Law came into effect.As the first comprehensive tax reflecting the green tax system in China,environmental tax provides a new impetus for promoting the construction of ecological civilization in China.At present our country implements the environmental tax system has been more than three years,to explore the provincial and municipal people’s government under the current rules and regulations set the tax rate of green taxes could have expected effect of environmental regulation,the current environmental tax system can effectively improve the air quality of cities,as well as the regional tax intensity difference whether can reflect such problems as ecological civilization development needs,It is of great practical significance to promote high-quality economic development,improve relevant environmental protection tax system and realize ecological civilization strategy during the 14 th Five-year Plan period.This thesis,based on the view of regional differences,the first theoretical connotation of the concept of green taxes related definition,analysis of green taxes a theoretical basis for pollution control and the mechanism of action,and through statistical data analysis our country the status quo of atmospheric quality in general,studies the overall pollution situation in China and the eastern parts of the Midwest emission of major air pollutants,It also discusses the reform and implementation process of environmental protection tax and the effect of regulating pollution in China.Nest,this paper establishes a panel data model between environmental taxes and air pollutants on the basis of environmental Kuznets curve model,and uses Stata software to empiricly analyze the difference of environmental taxes and fees in economic growth and emission reduction in different regions of China.Finally,the article on the basis of the relevant empirical research,summarizes the effects and impact of implementation of environmental protection tax policy in our country,points out that the atmospheric emissions reduction effect of the green taxes in China exist significant differences between the different economic regions,the eastern region of the emission reduction effect is best,in the middle of times,the western region of green taxes for the effects of atmospheric pollutants is relatively the weakest.At the same time,differentiated reform policies should be formulated according to the pollution discharge status of each region in China,and the environmental protection tax system,collection and management mechanism and supporting mechanism should be optimized and reformed in each region of China,so as to achieve the goal of effective pollution control.