The Analysis Of The Role Of Environmental Protection Tax In River Treatment

This paper focuses on whether environmental protection tax can promote river water pollution control,how environmental protection tax promotes water pollution control,and the status quo of implementation of sewage taxation system in Taihu Lake Basin in Jiangsu Province.How to improve the three core issues is discussed.This paper combs relevant domestic and foreign literatures from three aspects of river water treatment,environmental protection tax and environmental protection tax in river water treatment.It is found that research focuses on two directions: one is to design taxation scheme using measurable general equilibrium model;It is the use of panel analysis methods to study the effect of sewage charges to suppress pollution emissions.However,there is less literature on the study of corporate behavior at the micro level.Then,from the perspective of externality theory,public product theory,and social welfare theory,we will find the theoretical basis and demonstrate the inherent logic of environmental protection tax environmental governance.In addition,the mechanism of environmental pollution tax to control water pollution is explored.The theory of tax economics verifies that it is feasible to study tax regulation of corporate behavior at the micro level.This paper takes the Jiangsu Provincial Government to formulate the implementation process of the sewage discharge fee and environmental protection tax policy of the Taihu Lake Basin as a reference.Using the method of statistical analysis of data,the implementation result of the sewage taxation policy is obtained,and it is further found that the sewage charges are not set properly,and the sewage charges are The increase did not reduce the emissions of major pollutants,but increased.Then use the method of dynamic game theory.By establishing the optimal equilibrium situation obtained by mathematical model,the optimal tax amount of environmental tax and the influencing factors of social welfare are obtained,and the three relationships under two equilibrium states are analyzed: First,the relationship between corporate sewage rate and enterprise output Second,the relationship between environmental protection tax and enterprise output formulated by the government;third,whether to choose the decision to update advanced sewage technology in the competition between enterprises.Finally,the impact of tax incentives on corporate behavior is discussed.The results obtained are as follows:(1)Only if the pollution rate of the enterprises in the region and the damage to the environmental pollution are within the control range,the government can maximize the social welfare by setting the optimal environmental protection tax rate.(2)The government’s environmental protection tax can encourage polluting enterprises to update advanced technologies,thereby reducing the level of environmental pollution.(3)The government should focus on tax incentives for enterprises that update advanced pollution control technologies.Finally,based on the above analysis,the corresponding policy recommendations are proposed.These policy recommendations mainly include the adjustment of environmental protection tax and the regulation of tax incentives,as well as the optimization of supporting measures for fiscal expenditure and supervision.