Research On The Tax Policy To Protect The Environment

Since the reform and opening policy,along with the material civilization construction in our country,the social appearance has taken on a totally new aspect,and residents’ living standard also has been improved greatly.However,we face increasingly serious environmental crises as well,such as the expansion of the hole in the ozone layer,a rise in sea level,the aggravation of the greenhouse effect and so on,which contribute to the negative effect on public health and economic development.Facing environmental public goods,businesses and residents will choose to emit pollutant freely in order to maximize their own interests,so the environmental taxes that are compulsory and fixed have become important economic means to constraint emission behaviors.Western developed countries pioneered the use of environmental tax policy in1970 s,and have basically formed a perfect environmental tax system so far.In these countries,while environmental taxes are imposed,the measures of structural tax cuts and other regulatory instruments are also carried out,achieving the double dividend effects.Currently,our country doesn’t have independent environmental taxes,in stead of taxes which are related to environmental protection.In order to improve the utilization rate of resources,improve the environmental quality,ensure that future generations will be able to get sustainable development,speeding up the construction of environmental tax system is the inevitable choice.In this paper,on the basis of pratical experience of environmental tax reform in western countries,we deeply analyse the existing problems about the main current tax and charging policies which are related to environment,and the causes for such these problems.Then we forecast the environmental,economic and social effect which are produced by environmental taxes through the establishment of regression model with the current environmental tax data in Shanxi Province.At last,according to the above analysis,we give some suggestions on how taxes related to environment,the current design of environmental protection tax system and supporting measures might be improved.The innovation of this article embodies in the following two aspects.One aspect is that through systematically summarizing the design problems of environmental protection tax in our country’s environmental protection tax law draft,the concrete suggestions on modification are put forward in the policy suggestion part.Another aspect is that based on the design of environmental protection tax in the draft of environmental protection tax law,in the empirical analysis,the author selects ShanxiProvince as an example,meanwhile,selects several main tax types related to environment and pollutant discharge fees as indicators of the environmental taxes,a time series model is established to forecast the effects of environmental tax.At last,the author finds that the environmental protection tax system which is the basic translation of previous pollution charge system can not obtain ideal effect.But the author’s ability of data processing is limited,so the measurement results and the conclusions may not be very accurate,which are still need to be studied and perfected.