Study On The "Double Dividend" Effect Of Green Tax On Northeast China

At present,China is in a new stage of historical development.Promoting carbon peaking and carbon neutralization,coordinating industrial restructuring and ecological protection,and promoting high-quality economic development have been written into the Party’s twenty major reports.The 14 th Five-Year Plan period is a key period for our country to develop comprehensive green transformation and improve the "change from quantity to quality" of ecological environment.Northeast region is one of the earliest industrialized areas in our country,it has provided a lot of industrial foundation for the development of our country.Northeast China has long been dominated by heavy industry development mode,there are a series of problems such as environmental history debt,difficult industrial development transformation,slow economic development and so on.Green taxation is an important means of national macro-control.Under the new historical background,it has been developed and applied innovatively.Therefore,it is of great significance to explore how to drive economic development and environmental protection in Northeast China with green taxation.First of all,this paper sorts out the related concepts of green taxation.Based on the broad concept of green taxation,this paper expounds the theoretical basis supporting green taxation,namely,the theory of externality and Pigovian tax and the theory of double dividend,and analyzes the action mechanism of green taxation "double dividend".Secondly,the present situation of green taxation in Northeast China is analyzed in detail.In this paper,the scale and change of green tax revenue in Northeast China in the past 20 years are analyzed longitudinally,and Northeast China is subdivided into Jilin Province,Liaoning Province and Heilongjiang Province for regional analysis,and horizontal comparison analysis is made with the greening degree of the whole country.Then,through the establishment of vector autoregressive model and panel data model,respectively explore the impact of green taxation on the economy and environment in Northeast China.The empirical results show that green taxation has produced certain "economic dividends" in Northeast China in the short term,but the effect is not obvious.According to the comprehensive environmental indicators,it did not inhibit the emission or consumption of environmental indicators,but increased.This shows that the "environmental dividend" of green taxation to Northeast China does not exist at present.On this basis,it concludes that the problems of green taxation in Northeast China mainly include: the limited environmental protection effect of main tax,the lack of carbon tax to play the emission reduction effect,the lack of long-term "economic dividend" in Northeast China and the collection and supervision mechanism of green taxation to be improved.Finally,based on the above analysis of the problems,put forward should improve the current green tax,carry out carbon tax policy,adopt structural tax reduction and tax increase and improve the green tax collection and supervision mechanism and other specific suggestions.