Research Of The Impact Of Green Tax Policy On Ecological Benefit

The ecological environment has the attribute of public goods and externalities that leads to market failure, the shortage of market supply and the realization of ecological benefits. It needs the government to play its function to adjust the resource allocation and improve the effectiveness of the eco-environmental protection market.Green tax as a policy tool of ecological environmental governance, can achieve environmental protection objectives by correcting externality and enhancing market efficiency.This study analyzes the theoretical mechanism of the green tax policy on the ecological protection benefit through the resource allocation effect, the externality effect and the transaction cost effect. Based on the 2005-2012 panel data of 27 provinces and municipalities directly under the central government in China, the general panel model and the dynamic panel GMM model are used to test the impact of green tax policy on the ecological benefits. In the empirical part, the green tax policy is divided into two dimensions: policy intensity and policy structure.In the policy intensity dimension green tax is divided into small caliber and large caliber two kinds of green tax range so as to examine the effect of different range of green tax intensity on the ecological benefits; The empirical results show that the green degree of small caliber tax system has a positive effect on the ecological efficiency of U structure, that is, when the degree of small aperture greening is low, it has a negative effect on the ecological benefits, but it has a positive effect after the turning point; In contrast to the ecological benefits of the large diameter tax system, the effect of the ecological benefit is opposite to that of the above mechanism, and the mechanism of the inverted U structure. In the empirical analysis of the structural effect of green tax policy, the green tax structure as the explanatory variables to test the effect of green tax, the relative change of the proportion of the ecological benefits; The empirical results show that the impact of tax and fee structure on the ecological benefit also has the influence of U structure, that is, when the proportion of sewage charges is relativelyhigh, the green tax structure has a negative impact on the ecological governance effect,and after the turning point, the proportion of sewage charges is relatively high,green tax fee structure has a positive impact on the ecological environment governance effect.As an auxiliary verification method, this study examines the spatial agglomeration of green tax policy and ecological benefits based on spatial statistical analysis. In this part, the spatial weight matrix is constructed in the provincial domain,and the spatial clustering effect of green tax policy and ecological benefit is analyzed based on the s’ I Moran index statistics. The results show that there is a positive spatial autocorrelation between the large diameter tax system and the comprehensive control index of industrial environmental pollution during many years.At the same time, combined with the multiple correspondence analysis between the green tax policy, the ecological benefit and the provinces, the regularity of the comprehensive control effect of the industrial environmental pollution and the degree of the green tax system in the regional distribution are found. And the degree of high tax system greening and low pollution treatment are related, that is, the regional corresponding relationship between the higher degree of the tax system and the lower pollution treatment.Finally combined with the case analysis, the paper put forward the "tax and fee" simultaneously, the introduction of environmental tax; the adjustment of the existing green tax policy from the scope and the tax rate; increasing environmental protection propaganda and the implementation of law enforcement policy recommendations.