The Research Of Environmental Effects Of The Environmental Tax And Charge Policy In China

Since the reform and opening up, China’s economy has made considerable progress. However, rapid economic development has let us pay the ecological damage and environmental pollution price. Faced with the grim situation of environmental pollution and ecosystem degradation, we must establish the concept of ecological civilization to respect the nature, conform to the nature and protect the nature. We must walk the path of sustainable development. Environment has the characteristics of externalities and it is quasi-public goods, so the government needs to play a great regulatory role in environmental protection. Tax and charge policy is an important tool of government regulation. Rational use of tax and charge is not only conducive to economic growth, but also good for environmental protection. At this stage, China’s tax and charge policy can only be found in the resource tax, consumption tax, urban maintenance and construction tax, urban land use tax, farmland occupation tax, vehicle tax, vehicle purchase tax, sewage charges and so on. It has not yet formed a complete system. We don’t know whether these policies have stimulation effects on environmental protection and how big the size of the effects is. So, on the basis of previous studies, this article analyzes the theoretical basis of government intervention in environmental protection and combs our current tax policies which are related to environmental protection. Then the article makes empirical research on environmental taxes and charges of the industrial enterprises to demonstrate the impact on environmental pollution and land resource. According to the results of statistical analysis and the effects measured out from the model, the article discusses the problems of current environmental tax and charge policy and makes targeted recommendations.The article contains following five chapters. The first chapter is introduction. It describes the background and significance of the research and summarizes the main theoretical and practical environmental revenue and environmental effects both abroad and at home. At the same time, it determines the general framework and methodology used in the article and then points out the innovations and deficiencies. The second chapter is to study the theoretical basis of environmental tax and charge. Firstly, it defines the basic concepts of environment-related revenue, and then analyzes the theoretical basis of government intervention in environmental protection with environmental tax and charge policy. The third chapter is combing our current revenue related to environmental protection, including environment-related taxes, tax policy and charging policies. Meanwhile, it analyzes some problems existing in China’s environmental tax and charge policy. The fourth chapter is the empirical analysis of the environmental effects of the environmental policy of tax and charge. For industrial enterprises, the paper establishes a panel data model and selects industrial waste gas, industrial waste water, industrial waste solid and urban industrial construction land area as explanatory variables to study the effects of the environment-related taxes and charges. The data is provincial panel data from 2000 to 2013, drawing the conclusions that sewage charges is positively correlated with the industrial waste, and the resources tax is positively correlated with the waste water, and the urban land use tax and farmland occupation tax are positively correlated with urban industrial construction land area, but the rest tax have no significant effects on the pollutant emissions. This is because the purpose of part of our current environmental taxes has nothing to do with environmental protection. Meanwhile, the standard of the resource tax and sewage charges is too low. The fifth chapter is the policy recommendations. According to statistical analysis and empirical analysis, we know about the problems of China’s environmental tax and charge policy at this stage. Aiming at current problems, we put forward some optimizing recommendations including improving the existing environmental tax system, reforming of the charging system and broadening the environmental revenue channels and so on.