| Environment is the foundation of human survival and development,is also the source of the economic system.From the economic and social development at home and abroad experience,environmental tax policy of ecological environmental protection and sustainable utilization of resources has very big effect.The ecological environment has the nature of public goods,increasing financial investment,funds for infrastructure construction and ecological environment as a whole management and restoration is the responsibility of the government should take.Both regions are rich natural resources in national regions,where the ecological environment is very fragile too.In economic development in national regions at the same time facing the dual challenges:on the one hand to in the national economic growth under the new normal,increase the transformation of development mode,and improve the quality of development and inclusive;On the other hand,must strengthen the pollution prevention maintenance of ecological balance,production development,life wealthy,ecology good civilization development path.Deepen the reform of system of ecological civilization as a result,a series of strategic deployment and system design to solve the problem of ethnic minority areas of ecological environment is of great significance.Based on the real conditions of resource enrichment region in national regions,ecological function areas,this paper use normative analysis,statistical description,panel regression,tax CGE model and hierarchical analysis method,from the perspective of local equilibrium study extends to the general equilibrium system analysis,the present situation of the environmental tax policy in ethnic areas,implementation effect and the analysis of existing problems,in Ningxia hui autonomous region as the object,on the basis of the effect of environmental tax policy simulation,combined with the results of the study puts forward the implementation of the environmental protection tax path in national regions and supporting measures.Based on the above research,this paper mainly studied the following issues:China's current environmental policy tool types and characteristics of using what;Ethnic minority areas and the contents of the current environmental tax policy implementation present situation;The current environmental quality in national regions at what levels,the effect of environmental tax policy in ethnic areas and the existing problems;On the basis of the existing will levy a tax on environmental protection in ethnic areas of macroeconomic and affect the overall welfare;National regions should do what kind of system arrangement and the top design of corresponding and national environment tax,finally realizes the ecological and economic development.Ten years overall environment tax revenue in ethnic regions is growing rapidly,the tax burden on environment in national regions is always higher than the southeast coastal areas,so as the output of resource area bear the higher cost of production;Environment in national regions fee income is dominated by the government at all levels for regional environmental protection spending projects,since around 2005-2015,the district government to raise environmental protection scale is increased by 11.5 times,environment tax revenue growth rate has been higher than GDP growth rate.From environmental taxes in national regions and the relationship between the economic growth in ethnic minority areas,the environment tax did not inhibit economic growth in ethnic minority areas,environmental governance in ethnic areas have played a role in governance,but compared with the overall goal of ecological civilization construction in national regions there is distance.Embodied in four aspects:one is the coexistence of environmental tax makes pollution governance stealth holes;Second,the environment tax system is not perfect lead to environmental protection functions;Three is the attribution of environmental tax division cannot meet the demand of environmental governance;Four is the coordination of environmental tax policy and other policy needs to be enhanced.Taking Ningxia as an example,the policy of environmental protection tax levy shows that the environmental protection tax is different to the macroeconomic impact of Ningxia Hui Autonomous Region.Taxation makes the price of labor force in the taxed industry decline,but the trend of promoting the CPI index is obvious.The higher the tax rate,the more significant the inhibitory effect on the output scale of the polluting industry.The levy of the environmental protection tax can increase the regional residents' welfare while reducing the output scale of the polluting industries.This result shows that the introduction of environmental protection tax in the region on the one hand increase the cost of pollution in the industry,making the internal costs of pollution internalization;the other hand,the increase in the welfare of regional consumers to prove that the region's environmental tax "double dividend".The dissertation puts forward the implementation route and supporting system of the collection of environmental taxes in ethnic areas according to the implementation strategy of the first and the second,the process optimization and the progressive implementation strategy.First of all,in accordance with the principles of taxation,efficiency,fairness and stability to determine the overall framework for the construction of national environmental tax policy.Select the independent and integrated environmental tax model,in accordance with the recent and long-term implementation of the road map,in the collection and management methods,technical support,coordination of departments,tax revenue,supporting policies and regulations for the preparation of environmental taxes levy.Secondly,the goal of environmental tax policy in ethnic areas is to achieve the overall improvement of ecological environment quality.Under the guidance of this overall goal,it is necessary to achieve the goal of reducing the total amount of pollutants,the green form of production and life,and the basic formation of ecological security barrier.Highlight the unique environmental issues in ethnic areas to optimize the current environmental tax policy.There are five main recommendations:First,with the national synchronization of the levy of independent environmental protection tax,a clear environmental management objectives,and from the tax authorities and the collection process to do a good job of sewage charges to the environmental protection tax smoothly with the convergence and cohesion work.Second,the reconstruction of resources tax policy to safeguard the ecological security of ethnic areas.After imposuring of the environmental protection tax,the taxation scope should be further expanded for the key ecological zones in ethnic areas,and the ecological protection tax should be levied on the pilot.Third,green existing tax system,optimize the environmental protection technology innovation preferential policies.Fourth,estimates and reasonable to determine the level of environmental taxes,to maintain the overall tax burden of environmental taxes to reduce the reform resistance.Finally,it is proposed to construct a support system for imposuring of environmental taxes in ethnic areas.Reasonable exercise of the taxation legislation granted by the state to the ethnic areas to do the legislative convergence of the national local environmental tax system.The implementation of environmental protection tax law requirements,the construction of environmental tax collection and management departments to coordinate with the mechanism,the implementation of multi-win-win environmental protection taxing model.To enhance the multi-sectoral cooperation with the environmental protection tax collection and management capacity,and promote environmental protection tax data collection and management.The construction of environmental protection tax collection and management process in the power of the mechanism,from the implementation of the national level in the implementation of the tax department of the tax authority,the tax subjects with the verification mechanism to improve the rights and responsibilities.Improve the environmental public finance and taxation policy coordination system,and form a regional financial resources to adapt to the environmental system of institutional arrangements. |
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