Study On The Implementation Effect Of Environmental Tax Policy In China

Since China’s reform and opening up,Chinese economic strength,international status and global influence have been greatly enhanced.However,with the push of economic globalization and the changing of economic construction in our country,the extensive mode of production and excessive resource exploitation have brought serious harm to our ecological environment.Environmental pollution,resource constraints and the increasingly fragile ecosystem have seriously restricted the sustainable development of China’s economy and even threatened the life and health of our residents.It is an urgent problem to find a sustainable development path between economic development and environmental protection.Environmental problems can be solved through administrative,economic,legal and other measures,and tax revenue as an important means of government macro-control,is one of the policy tools to control environmental pollution and optimize the allocation of resources.The role of environmental tax was demonstrated in many western countries,in recent years,China’s tax policy adjustment process has gradually joined some environmental terms,the role of environmental protection in practice constantly emerge.But overall,these green tax policies,which focus on environmental protection,are relatively fragmented and limited,and fail to exert overall and sustained effect.Based on the environmental protection tax in China,this paper analyzes the overall effect of China’s environmental tax policy.Firstly,the paper reviews the theories of environmental tax in China and abroad,then analyzes the effect of environmental tax and introduces the effect of environmental tax on various aspects.Then introduced the current environmental tax policy in China and analyzed the problems existing in China’s environmental tax policy.Using the measurement software,do empirical analysis from two aspects of environmental protection and economy of environmental tax in China.The results showed that the our country environment tax policy of environmental protection effect is not obvious,the implementation of environmental taxes has played a slight pulling effect on economic growth.Then introduces the environmental protection tax policy,and measured the impact of environmental protection tax levy on tax revenue and various industries,the results showed that the environmental protection tax levy is conducive to raising funds for environmental protection in our country,environmental protection tax won’t cause too much burden to the enterprise in general,at the same time,environmentalprotection tax levy is advantageous to the development of pollution of third-party corporate governance and environmental monitoring business.This paper research conclusion: due to the absence of the main tax on the current environment tax,the defects of the sewage charges policy,caused our country environment tax policy failed to exert significant effect to the environment.China’s environmental protection tax levy,which is beneficial to supplement the shortage of the environmental protection funds,make up for the lack of the main tax on environment tax,make our country environment tax policy to form a set of perfect system,better play to the effect of environment tax policy.