An Empirical Study About The Impact Of Tax On The Low Carbon Development In High-Carbon Enterprises

Low carbon development is a new development model,which is presented in the context of climate change, All the countries in the world focus on the development of low carbon technology, vigorously promoting the low-carbon revolution with the core of low emission,low energy consumption, low pollution, and making a major adjustment about the energy,technology, and industry policy. Promoting the low-carbon development of high carbon enterprises is the key to achieve the goal of energy saving, emission reduction and the transformation of economic development mode from high carbon to low carbon. As a national important macro-control measures, tax policy should play an important role in promoting the low-carbon development of high carbon enterprises. Therefore, through the theoretical and empirical analysis on the effects of taxation on high carbon enterprise low carbon development, it has very important theoretical value and profound practical significance for perfecting tax system and promoting low carbon economy development to put forward suggestion on the reform of tax policy to promote the high carbon enterprise low carbon development.The paper takes the development of low carbon economy as the starting point,Through the theoretical and empirical analysis of the effect of tax on the development of low carbon economy, combined with the actual situation in China puts forward the suggestion on the reform of tax policy about development of low carbon economy.First, starting from the research of background and significance. Analysis the research status at home and abroad,describes the theoretical basis of tax promoting the high carbon low carbon development.secondly, making theoretical analysis about the impact of tax on the low carbon development in high carbon enterprises. Including high carbon enterprises low carbon development status,low carbon tax content, the influencing mechanism and form of tax policy on high carbon enterprise low carbon development. Again, making empirical analysis about the impact of tax on the low carbon development in high carbon enterprises. Based on the data of tax revenue,energy consumption, carbon emissions and environmental pollution of high carbon enterprises,Using descriptive statistics, Panel Data Co-integration test and regression analysis methods to carry out empirical test, The results show that there is a long-term equilibrium relationship between the variables of Taxation and low carbon development, The impact of VAT, income tax and vehicle purchase tax on carbon emissions is not significant. The effect of urbanconstruction tax and resource tax on carbon emissions is positive, and the effect is significant.The influence of carbon emissions on travel tax, consumption tax, sewage charges is negative and significant effect, Thus, the travel tax, consumption tax, sewage charges play a role to a certain extent on carbon emission reduction. effect of value-added tax, income tax,consumption tax, sewage charges of high carbon energy on consumption enterprises is positive, and are not significant. Vehicle purchase tax, resource tax of enterprise high carbon energy consumption has a positive effect and significant effect, urban construction tax, travel tax on high carbon enterprise energy consumption effect is significantly negative. Value added tax has a significant negative impact on the production of solid waste in high carbon enterprises. Impact of travel tax, consumption tax, sewage fees on high carbon enterprise solid waste production is not significant, but the impact of income tax, urban construction tax,vehicle purchase tax and resource tax on the high carbon enterprise solid waste production is significantly positive, which is not conducive to reduce the amount of solid waste generated.Finally, it puts forward suggestions according to empirical results, Including the expansion of the consumption tax, resources tax levy range; adjustment tax rate and method of consumption tax; increase low carbon tax preferential policies of consumption tax, travel tax and vehicle purchase; raising the resource tax levy standards; changing urban construction tax to an independent tax; changing sewage charges to the environment tax and strengthen supervision to ensure earmarking; Reforming the tax basis of resource tax, travel tax; VAT implementation of differential tax rate; making enterprise income tax preferential policies varied. Also high carbon enterprise should also be energy-saving emission reduction technology innovation, optimize energy consumption structure and strengthen the idea of low carbon, so as to promote effect of tax on high carbon enterprises low carbon development and mobilize the initiative of high carbon enterprises low carbon development.