A Study On The Environmental Governance Effect Of China’S Tax Policy

With the rapid development of China’s economy,China’s economic strength and global influence have been greatly improved,but at the same time,many environmental problems have also been brought about.The extensive economic growth mode in the past,the predatory development of non renewable resources and so on have made China pay a huge environmental cost.These serious consequences threaten the living environment of the people and affect their health.In the face of the increasing contradiction between China’s economic development and resources and environment,the party and the state pay more and more attention to environmental issues.The report of the 18th National Congress of the Communist Party of China for the first time puts"ecological civilization construction" into the five in one strategic pattern.The report of the 19th National Congress clearly pointed out that the construction of ecological civilization is a millennium plan for the sustainable development of the Chinese nation.Only by establishing and practicing the idea that green water and green mountains are golden mountains and silver mountains can we move towards a new era of ecological civilization and build a beautiful China.Therefore,China has taken active measures to control environmental pollution.In terms of tax policies,environmental protection tax,resource tax,urban land use tax,farmland occupation tax,vehicle and ship tax,vehicle purchase tax and so on have played an important role.This paper expounds the relevant theories of tax to promote environmental governance,and proves that tax really helps to improve environmental quality.By sorting out and analyzing the current tax policies related to environmental governance in China,it is believed that there are some outstanding problems in China’s environmental tax,such as the narrow scope of tax collection,the imperfect function design and the low scale.In order to explore the effect of tax policies in promoting environmental governance,this paper constructs the comprehensive evaluation index of environmental pollution in China’s provinces and cities from 2007 to 2017 based on the entropy method by selecting relevant pollution data,and analyzes the changes of pollution in China’s provinces and cities in the past ten years.On this basis,based on the pollution fee,resource tax,urban land use tax,cultivated land occupation tax,vehicle and ship tax,vehicle tax Vehicle purchase tax is an independent variable for measurement test.Considering that the differences between regions may lead to different tax strategies of local governments and the spatial spillover effect of environmental pollution,this paper selects the spatial measurement model,and selects the spatial Doberman model through relevant tests to study the impact of environmental tax on environmental pollution.The empirical results show that the collection of resource tax,vehicle purchase tax and farmland occupation tax can significantly reduce the pollution level in the short term,and the collection of vehicle and vessel tax can inhibit the emission of pollution waste gas in the long term,which has a certain environmental protection effect.At the same time,the appropriate increase of environmental tax level is also conducive to reducing pollution emissions in the long term.However,the promotion of urban land use tax and pollution discharge fee on environmental governance is not obvious.The collection of urban land use tax in a region may lead to the improvement of pollution level in the surrounding areas.From the perspective of the three regions,the collection of resource tax,pollution discharge fee,vehicle purchase tax and farmland occupation tax in the eastern region has a significant role in promoting environmental governance in the short term,which is conducive to reducing pollution level.The collection of pollution discharge fee and farmland occupation tax in the central region plays an important role in environmental protection.The environmental tax in the western region does not play a significant role in promoting environmental governance.However,resources tax,urban land use tax and vehicle purchase tax have obvious spillover effect,which will lead to the aggravation of pollution in the surrounding areas.Based on the results of empirical analysis and the practical experience of European and American environmental tax system,this paper puts forward corresponding policy suggestions for improving China’s tax policy and promoting environmental protection.