Study On Finance And Taxation Policy For Promoting Haze Control In China

In recent years,large areas of fog and haze has sustained appeared in China,which has attracted the attention of the government and introduced a series of policy documents,These documents put forward definite goal for the air quality of China,implemented more stringent air pollution control measures than before.The introduction of these documents,not only reflecting the government's determination and confidence in haze governance,but also improved the air quality.For the haze,if only relying on market mechanisms to govern,there will inevitably be failures,which requires the necessary intervention by the government,through the corresponding Finances and Taxation Policies to make up for the market failures.Fiscal policy and tax policy as an economic means of government macro-control,has played a very important role on the haze governance,therefore,The government should coordinate the two economic measures: fiscal policy and tax policy,to achieve the maximum benefit of the haze governance.At present,there are more papers on environmental governance in China,and in all kinds of environmental pollution,haze governance aspects of the papers are very few,most of them are from the causes of haze,the influence of haze,adjustment of economic structure,environmental regulations to research.This article mainly studies from China's fiscal policy and tax policy to discuss the haze governance.First of all,through the Public Goods Theory,Spillover Effect and the Sustainable Development Theory to explain the necessity of using fiscal policy and tax policy to control haze.Summarizes the composition of fiscal and taxation policies,systematic analysis the mechanism of these fiscal policies on governance haze.Secondly,through a large amount of data and charts,using normative analysis to study the current fiscal and taxation policies of haze governance in china,the result shows that,in the aspect of fiscal policy,the financial expenditure of environmental protection in China is small and irrational;The investment of the pollution controlling is insufficient,especially the investment of the emissions controlling demands is more than the actual investment;and the special transfer payment,which is related to the haze governance shares a low proportion,the efficiency of funds using is not high;the scale of government green procurement is small and narrow,the relevant laws and regulations are imperfect and lack of effective supervision,China's green procurement is difficult to play its role.In the aspect of tax policy,the consumption tax on haze suppression is not obvious,its main function is to increase the state revenue;The resource tax standard has been raised many times,but its function in controlling air pollution has not been fully developed;Due to the low fees and small regulation of the charges for disposing pollutants,it is difficult to effectively curb the pollution behavior of enterprises;In our country,fewer enterprises enjoy tax incentives for energy saving and emission reduction,and the overall effect of tax incentives is not obvious,which makes tax incentives not enough to regulate and control haze.Then,through the empirical study of the two methods to discuss the effect of fiscal policy and tax policy on the haze governance in China.The results show that environmental protection fiscal expenditure plays a certain role in promoting the haze governance,and the effect of sewage charges,resource tax,consumption tax are not obvious.Last,according to the method of normative analysis and empirical analysis of the results and the successful experience from abroad,combined with China's national conditions,put forward the corresponding suggestions in the haze of governance in China:increase investment on environmental protection financial expenditure and investment,optimizing the financial expenditure structure,enhancing the transfer payment for the haze governance,improving the government green procurement of haze prevention products;optimizing the existing tax system and preferential tax policies.