An Study On The Impact Of China Environmental Taxiation On Regional Technological Innovation

In the past four decades of reform and opening up,China’s economy is developing rapidly,in the economic growth of the achievements at the same time,the implicit in GDP growth in the problems such as environmental pollution,resource depletion and increasingly sharp,"high investment,high output and low efficiency" of the extensive growth pattern to unsustainable,and the sustainable development of social economy to bring huge resistance.The construction of an environment-friendly society and the sustainable utilization of resources and environment in innovation-driven society are the key to the construction of a harmonious society and the high-quality development of economy.Against this background,the environmental protection tax law of the People’s Republic of China was officially levied on January 1,2018,which marks the beginning of a comprehensive and effective targeted legal mechanism in the field of environmental protection and governance in China.However,while realizing its environmental protection function,can environmental tax stimulate the level of technological innovation between regions,so as to achieve the win-win situation of environmental pollution control and high-quality economic growth? This constitutes the core problem of this paper.The basic research framework of this paper is designed as follows:Firstly,this paper analyzes the theory of the impact of environmental tax on technological innovation,and further introduces the mechanism of environmental tax on regional technological innovation by sorting out the theoretical development context of the research on environmental tax,technological innovation and the relationship between them,which provides a solid research foundation for the empirical analysis in the following paper.Secondly,the current situation of environmental pollution control and technological innovation in China is analyzed,the development process of the reform of environmental tax and fee system and the policy evolution are introduced in detail,the implementation effect of environmental tax control is summarized,which provides a solid research foundation for the empirical analysis in the following paper.Thirdly,in the empirical part,this paper,from the perspective of the change in the standard of pollutant discharge fee collection and based on the panel data of 286prefecture-level cities from 2003 to 2015,adopts the difference-in-difference(DID)method and spatial dubin model(SDM)to investigate the effect and mechanism of environmental tax policy regulation on regional technological innovation.Empirical study found that:(1)the discharge system,as an important means of government environmental governance,its levy standards improve significantly contributed to the invention patent applications as symbol of regional technology innovation,the conclusion that the dominant environmental governance for the government how to encourage regional technology innovation activities offer the support in theory and experience.(2)the incentive effect of environmental tax governance policies represented by sewage charges on inter-regional technological innovation has a significant heterogeneity.Specifically,the incentive effect of environmental tax policies on innovation should be based on the premise of cities,enterprises and regions.Further research on the mechanism shows that the policy of pollutant discharge fee promotes regional technological innovation mainly through the channels of strengthening the scientific and technological support from the government,encouraging enterprises to increase r&d investment and building and improving the institutional environment of environmental law enforcement.(3)considering environmental governance and cross-regional flow characteristics of pollution transfer,with the doberman model,this paper analyses the environment tax regulation the spatial spillover effect of technology innovation in adjacent areas,and estimates the results showed that the spatial effect after decomposition,due to improve the effect of discharge levy standard,the total effect of environmental regulation on technical innovation is positive but statistics was not significant,the result shows that to some extent after considering spatial spillover effect,impact on regional technology innovation environment tax governance will because of the pollution transfer to the nearest big discounts.The implementation of the environmental protection tax law endowing the environmental tax policy with tax rigidity and legal authority,making it more binding.However,as a result of the "tax burden translation" of sewage charges,the environmental tax still faces many problems.Seeking "green mountains" in the public of the ecological environment and the growing demand for a better life now,how to implement effective environmental governance of government and realize the green transformation of economic development at the same time,the paper finally puts forward the following Suggestions:(1)the government should be based on the existing tax gradually expand the scope of environmental tax,at the same time fromthe tax rate,coverage and tax standard constantly perfect the environment tax system,fully guarantee pertinence and effectiveness on the implementation of environmental taxes.(2)local governments should fully recognize the role of heterogeneity in the implementation of environmental tax policies,formulate differentiated environmental tax policies according to local conditions,and continuously improve the supporting mechanisms for promoting technological innovation.(3)local governments should strengthen the cooperation in relevant policy formulation,jointly discuss the standards of pollutant discharge collection,and jointly strengthen the environmental protection between regions;In addition,the central government shall establish a reasonable incentive mechanism regulating the behavior of the competition between the government,to prevent pollution of the enterprise in order to avoid high standards of environmental taxes and escape behavior between regional pollution output,thus eliminating polluting,energy intensive industries,and changing structure of regional economic development,and achieve the ultimate goal of innovation development of green economy transition.