Empirical Study On Environmental Protection Effects Of Environmental Taxes In China

The shortage of resources and environmental pollution has been very prominent in the process of economic development in China in the third Plenary Session of the 18 th CPC Central Committee,and the Fifth Plenary Session of the Central Committee proposed to deepen the reform of the taxation system,to promote green economic growth strategy,is a profound understanding of the problem of resource and environment based on.China is now in the process of modernization of industrialization and urbanization,and environmental pollution has become a resistance in the process of modernization and construction.Therefore,it is urgent for our country to take effective measures to improve the environmental quality of our country.And to improve the quality of the environment economic policy including emissions trading,regulatory fees and taxes,the tax of western developed countries is the most widely used method,has achieved remarkable results in practical application.First of all,based on the theory of externality,this paper analyzes how the environmental tax policy affects the environment.Then,the empirical analysis of whether China's environmental tax policy plays a role in the environment,and its effect? To study whether environmental taxes play a role and the effect of the size of the environment,will help to evaluate environmental effects of environmental tax in China,provides a theoretical support for the future research and the environmental pollution tax.This paper is divided into six chapters,the first chapter is the introduction,a brief description of the background,significance,research framework and research methods,finally summarizes the innovation and shortcomings.The second chapter analyzes theoretically how the environmental tax policy affects the environment.The third chapter is literature review.This chapter is divided into three parts,one is the literature review on the concept of environmental tax,through combing and analysis of domestic and foreign literature,understanding of domestic and foreign scholars on the definition of environmental tax,and puts forward the research definition of environmental tax.The two is a literature review of environmental tax classification,to understand the classification of environmental taxes by different students at home and abroad,and propose how this study will classify environmental taxes in china.The three is the literature review on environmental tax and environmental pollution,through the relevant empirical literature on environmental tax and environmental pollution analysis,understand the methods andmodels they use,based on their research,combined with their own thinking,formed the research ideas of this study.The fourth chapter introduces OECD national environmental tax base,according to OECD national environment tax base,classifies our environmental tax,and analyzes the income of environmental tax in our country.The fifth chapter is the empirical test to determine the environmental effect of environmental taxes in china.The sixth chapter puts forward relevant policy recommendations according to the relevant conclusions.The main conclusions of this study are: because of China's sewage charges are generally low,lax enforcement of the law,impose inadequate level of punishment is low,enterprises prefer to pay sewage charges would not lead to environmental pollution,expand the scale of tax does not reduce industrial waste emissions;that there is a positive correlation between the scale of tax source and the atmosphere pollution emission.Because the local government one-sided pursuit of GDP and fiscal revenue,at the expense of environmental pollution,even at the expense of the environment for economic development,increasing the energy product tax scale did not improve air pollution;natural resources tax scale and efficiency of utilization of natural resources between the positive correlation between natural resources tax to improve the utilization efficiency of natural resources.Therefore,the environmental tax lacks effective abatement effect on pollution control,and has the effect of energy saving,energy saving and consumption reduction.