Empirical Study On The Environmental Effects Of Taxation In China

In recent years, China’s stable and rapid economic growth at the same time, resource and environmental situation is becoming more critical, resource shortages and environmental pollution problems highlight. Although the overall resources of China’s vast land, rich, but based on our population many fundamental realities, relative lack of per capita resources. Long extensive economic growth mode and technology update slow, resource-intensive, resource utilization is low, seriously affecting the balance of ecological environment. Ecological civilization to the strategic heights of18generals of the party, ecological civilization construction has been referred to the strategic height of five-in-one, focusing on building a resources-saving and environment-friendly society, emphasizing respect for nature, comply with the nature, nature protection, adhere to the priority conservation, conservation priorities, natural recovery, focused on promoting the development of green development, recycling, low-carbon development.To address environmental problems, must rely on State regulation of strong macroeconomic policies, taxes as important means of State macro-control, optimizing the allocation of resources, guiding economic structure adjustment, promote economic mode transformation of function, to the maintenance of ecological balance and environmental protection plays an increasingly important role. My Government also attached great importance to the environmental issues, and to apply appropriate tax means that governance of environmental issues. Application for environmental taxation instruments to promote environmental protection; my Government has attached great importance to, and be understood in more than one central file.Innovation is that this article compares environmental tax policies on China’s current system after carding, based on environment "Kuznets" curve model, select2000-2010empirical study of the Panel data of industrial enterprises the tax returns for industrial waste water, waste gas, solid waste emissions and energy consumption per unit output value of degree of impact, environmental effects were compared to China’s tax system:an empirical test.In the current tax system in China, and environment-related taxes including tax, consumption tax, urban construction and maintenance tax and taxes on urban land use and land occupation tax, regardless of the environment related tax policies exist in the sales tax, corporate income tax and other taxes, however these environmental tax policy plays a role in the regulation of environmental, its effects and its inner mechanism? Study on taxes have an impact on reducing pollution, resource conservation and environmental protection, the strength of the specific role of the tax, not only help in evaluating the environmental effects of China’s current tax system, empirical support for levying environment tax, but also for green tax system in our country, achieving sustainable economic and social development is of great value and significance.The first chapter describes the background and significance of the thesis, summarizing the literature at home and abroad, research methodology and framework proposed. The second chapter reviews the theoretical basis of environmental taxes, including environmental publicity theory, the theory of the negative externalities of pollution of pigovian tax and addressing externalities and the polluter-pays principle and the Coase theorem and to limit the connotation and effect analysis of an environmental tax. The third chapter in understanding the theory of environmental taxes on the basis of carding our existing resources and environment related tax policy. Currently associated with the protection of the environment and resource conservation, tax policy mainly in the value-added tax, consumption tax, business tax, enterprise income tax resources tax, urban maintenance and construction tax, transport tax, urban land use tax, tax on land occupation tax. The fourth part is the focus of this article. This chapter is based on environment "Kuznets" curve model, to tax income as independent variables, control gross per capita product, enterprise scale and influencing factors, such as economic openness,2000-2010based panel data of China’s30provinces, through empirical analysis of tax revenue impact on pollution emissions and energy use efficiency, understanding the tax playing strength of the effect on the environment. The fifth chapter is based on the empirical analysis of problems in China’s current environmental tax policies, and proposes appropriate policy recommendations.