Study On The Environmental Governance Effects Of China's Fiscal And Taxation Policy

Since the reform and opening up,China's economy has developed rapidly,and its national strength has been greatly improved,it has become the second largest economy in the world.However,extensive economic growth mode has paid a huge price to Chinese environment,desertification and serious environmental pollution have brought the current environmental carrying capacity of China to or near the limit.The transformation and upgrading of the economy and the promotion of a new way to develop a green and low-carbon cycle have become an important and urgent problem to be solved in front of the Chinese government.Environmental quality is the core and foundation of eco-environmental protection.From the perspective of economics,environmental quality as a public goods is affected by the negative externalities of environmental pollution and the positive externalities of environmental protection.To solve the environmental problems,it is necessary to eliminate or reduce the negative externalities of environmental pollution,and to increase the positive externality of environmental protection.Because of the existence of the external economy,it is necessary to rely on government intervention to effectively solve the increasingly serious environmental problems.So far,the economic means is the most effective way to solve the environmental problems in the world recognized,fiscal and taxation policies are the most important and direct economic means the government intervention to solve environmental problems,the fiscal policy mainly through positive incentives for environmental protection on the external compensation,taxation policy mainly through reverse constraints on the negative externalities of environmental pollution punish.Fiscal and taxation policies are integral whole,if the taxation policy can not achieve the desired effect of environmental governance,fiscal policy needs to make up,only the fiscal and taxation policies coordinate,they can achieve better effects,but there are few literatures based on the perspective of fiscal and taxation policies to study environmental problems.Based on the above analysis,we study the environmental governance effects of China's fiscal and taxation policies,and put forward the directions and thinking of environmental finance system's reform and optimization,which has important theoretical and practical significance.The structure of this paper is arranged as follows:Chapter 1 is the introduction,put forward the question.Chapter 2 is fiscal and taxation policies-economic growth-environmental quality:theory and mechanism.To solve three major problems:firstly,introduce the basic theory of fiscal and taxation policies to promote environmental governance;secondly,reveal the internal logic of the fiscal and taxation policies affecting the environmental quality and the fiscal and taxation policies that influence the economic development and then affect environmental quality;finally,compare the policy path of direct control and economic means,license and financial means.Chapter3 is the status of environmental pollution and the implementation status of fiscal and taxation policies in China.To solve three major problems:firstly,introduce the total emissions,discharge standards and emission trends of the national,eastern,central and western regions,38 industrial industries of the"industrial three wastes"in the past 20years;secondly,introduce the implementation status of China's environmental fiscal policies from environmental protection fiscal expenditure,environmental pollution control investments,fiscal transfer payment,transfer payment of ecological function areas,and government green procurement;thirdly,introduce the implementation status of China's environmental taxation policies from taxes related to environmental protection,taxation policies related to environmental protection,formal environmental protection tax,energy saving and emission reduction tax incentives.Chapter 4 is the analysis of the environmental governance overall impact effects of China's fiscal and taxation policies.To solve three problems:firstly,whether there are differences in environmental governance effects of environmental protection fiscal expenditure in all provinces;secondly,what are the effects of environmental governance on China's fiscal and taxation policies?Do fiscal and taxation policies affect the quality of the environment through economic development?Thirdly,what are the environmental governance effects of taxation policies in industrial industry?Chapter 5 is the analysis of the threshold effect of China's fiscal and taxation policies on environmental governance.To solve two problems:firstly,are the environmental governance effects of China's fiscal and taxation policies affected by other economic factors?Secondly,what is the impact of the economic factors on the environmental governance effects of fiscal and taxation policies?Chapter 6 is the long-term impact,space spillover effects and efficiency analysis of China's fiscal and taxation policies on environmental governance.To solve three problems:firstly,whether China's fiscal and taxation policies have a long-term impact on environmental governance?Secondly,are there space spillover effects of China's fiscal and taxation policies on environmental governance?Thirdly,what is the environmental governance efficiency of China's fiscal and taxation policies?Chapter 7 is the experiences and enlightenments of environmental governance's fiscal and taxation policies in the developed countries.To solve two problems:firstly,what is the implementation status of the fiscal and taxation policies of the environmental governance in the developed countries?Secondly,what is the enlightenment to China about the fiscal and tax policies of environmental governance in developed countries?Chapter 8 is the research conclusions,policy recommendations and research prospects.On the basis of the previous study,the research conclusions are given,according to the characteristics of China's environmental fiscal and taxation policies,this paper put forward the direction of the optimization and reform of the environmental financial systems.The main conclusions of this paper are as follows:?1?the empirical results of provincial panel data show that the environmental protection fiscal expenditure has achieved good environmental governance effect,the direct effect of environmental governance is obvious.At the same time,the indirect effect is also obvious,environmental protection financial expenditure affects the economic development and then affects the environmental quality.?2?the empirical analysis of industrial and provincial panel data show that the environmental governance effects of current environmental related taxes and fees are not ideal.?3?the environmental governance effect of environmental expenditure has significant threshold effects on economic development level,energy consumption structure,industrial structure and openness.?4?the environmental governance effect of resource tax has significant threshold effects on energy consumption structure,technological innovation and the degree of opening.?5?The increase of industrial wastewater discharge intensity has been promoted by the improvement of environmental pollution control investments and pollution charge.After joining the level of economic development,the interaction between the environmental pollution control investments,the fees of pollution discharge and the intensity of industrial wastewater discharge are clearer.The results of variance decomposition analysis show that the investments of environmental pollution control and pollution fees can explain 46.6%and 70.9%of the changes in the intensity of industrial sulfur dioxide emission respectively.?6?Chinese industrial SO₂ emission intensity is spatial spillover,environmental protection expenditure on industrial SO₂ governance has spillover effect,and increase local environmental protection expenditure will help to reduce industrial sulfur dioxide emissions in near areas.?7?The environmental governance efficiency of environmental pollution control investments and tax incentives has regional differences,higher environmental governance efficiency provinces mainly concentrated in the central regions,the lower environmental governance efficiency provinces mainly on the eastern regions.?8?The developed countries attach great importance to the environment financial investment,environmental taxes ranging from mining to environmental pollution in all aspects.According to the analysis and research conclusions,the author puts forward the following suggestions:Firstly,the reform of the financial system based on the demand of environmental protection.Secondly,to improve the environmental fiscal policies,we should increase the fiscal expenditure on environmental protection,improve the government green procurement system and improve the environment of the financial transfer payment.Thirdly,to improve the environmental taxation policies,we should reform both the existing environmental related taxes and formal environmental protection tax.Fourthly,strengthen the environmental policies'collocation and combination.Finally,fully consider the external economic factors on the environment governance effects of fiscal and taxation policies.At the same time,this paper points out the lack of this study and the direction of follow-up research.