Research On Fiscal And Taxation Policy Of Environmental Protection In China

Since the reform and opening up,China's economy is growing rapidly,and the quality of people's material life has been continuously improved,and comprehensive national power and the impact on the world economy are not the same.However,the environmental problems are becoming more and more serious.The severe environmental situation not only affects people's physical health,but also challenges the government and the country.The party's 19 report points out the importance of protecting the environment:it is the urgent need to curb environmental degradation,and it is an urgent requirement to meet the people's needs for a better life,and it is the objective need to control the environment.We should not only adhere to the basic state policy of saving resources and protecting the environment,but also promote the development of a modern construction of harmonious development between man and nature.Firstly,this paper based on the research of domestic and foreign scholars in environmental fiscal and taxation policy,and through the analysis of public goods theory,externality theory and sustainable development theory to explaine the necessity of environmental protection by the government.Secondly,China's current environmental fiscal and taxation policies is described.By looking up the relevant data to describe the energy conservation and environmental protection expenditure,transfer payment system,government green purchasing and environment-related taxes,such as environmental protection tax,resource tax,consumption tax,enterprise income tax,value-added tax,etc.And through the qualitative analysis of the environmental fiscal and taxation policy,this paper puts forward some problems in the process of its implementation.Then the empirical study of fiscal and taxation policies on the protection of the environment.First,the empirical research on energy conservation and environmental protection expenditure is carried out.The statistical data of energy conservation and environmental protection expenditure of 29 provinces(autonomous regions or municipalities directly under the central government)were selected from 2007 to 2015,with the energy conservation and environmental protection spending on behalf of the fiscal policy variables,using panel data regression model to analyzes its impact on the environment and finally get the corresponding conclusions:spending on energy conservation and environmental protection can reduce the emissions of environmental pollutants,so it can protect the environment.For the empirical analysis of the environmental related taxes and fees,using panel data model to analyzes the 2007-2015(except Shanghai and Tibet)of the country's 29 provinces(autonomous regions or municipalities directly under the central government)statistics of the resource tax,urban maintenance and construction tax,urban land use tax,cultivated land usage tax and discharge data,and then come to the corresponding conclusion:environment-related taxes and fees has not significantly inhibites the environmental pollutant emission,therefore,its role in protecting the environment is not strong,and it needs to be reformed and improved.The fifth chapter elaborates the environmental fiscal and taxation policies implemented by five developed countries abroad,and provides effective policy suggestions for the improvement of China's environmental protection fiscal and taxation policies in the future.Finally,based on the above qualitative analysis and quantitative analysis of fiscal and taxation policies and the successful experience of foreign countries,this paper puts forward some suggestions to improve China's fiscal and taxation policies:increasing government spending on energy conservation and environmental protection and encouraging the investment of multiple subjects,establishing an effective supervision and evaluation mechanism for horizontal transfer payment,improving the fiscal subsidy,improving the government green purchasing policy;improving the current tax system for environmental protection and strengthen preferential tax policies.