Research On The Impact Of Tax And Fee Reduction On Industrial Ecological Efficiency In Shaanxi Province

Industry not only promotes social progress and improves people’s living standards,but also causes certain pressure on society,environment,and resources,which is evident in Shaanxi Province.In order to seek a balance between ecological and environmental benefits and economic growth,based on the tax and fee reduction policies implemented by the country at the level of supply side reform,this paper explores their impact on the industrial Ecological efficiency of Shaanxi Province,and seeks methods to promote the coordinated development of industry and environment in Shaanxi Province.In order to deeply study the effect and mechanism of tax and fee reduction on industrial Ecological efficiency,this paper first uses the LDA model weighted algorithm to cluster the text of the tax and fee reduction policies issued by the government in the past decade,and refines the general concept into circulation tax,income tax reduction and social cost reduction.On the basis of combing the literature related to tax and fee reduction,this paper discusses the direct and indirect impact mechanism of tax and fee reduction,circulation tax reduction,income tax reduction and social cost reduction on industrial Ecological efficiency,and puts forward the research hypothesis that "tax and fee reduction can promote industrial Ecological efficiency",the SBM-GML model was used to measure the industrial Ecological efficiency of Shaanxi Province from 2012 to 2021,and the spatio-temporal evolution analysis was carried out with Arc GIS software mapping.The effects of tax and fee reduction on industrial Ecological efficiency were empirically tested and robustness tested.The results indicate that:(1)From 2012 to 2021,the industrial Ecological efficiency of Shaanxi Province decreased first and then increased,which was positively affected by technological progress and efficiency improvement.The industrial Ecological efficiency of the ten cities is obviously different,but it shows the characteristics of agglomeration.The cities with high quality efficiency and good efficiency are mostly concentrated in the central and northern parts of Shaanxi Province,while the industrial Ecological efficiency of southern Shaanxi is generally low,with great room for improvement.(2)Tax reduction and fee reduction can significantly promote industrial Ecological efficiency in Shaanxi Province.Circulation tax reduction,income tax reduction and fee reduction can promote industrial Ecological efficiency.The regression results of Mesomeric effect show that tax reduction and fee reduction can promote industrial Ecological efficiency by increasing innovation input,optimizing industrial structure,increasing fixed assets investment and improving labor rate.(3)The sub industry regression results show that tax and fee reduction has the most obvious effect on the Ecological efficiency of equipment manufacturing industry,and the effect on the industrial Ecological efficiency of energy and chemical industry is greater than that of new materials and Food processing.