Research On The Effect Of Ecological Deficit Tax Policy Based On CGE Model

On December 25,2016,the standing committee of the National People's Congress voted to adopt the "environmental protection tax law" and replace the sewage charge with environmental protection tax in accordance with the principle of "tax burden translation".The environmental tax will be levied on January 1,2018.The tax basis is set according to the charging method of sewage charge.However,the environmental tax and the previous emission tax are only the transformation of the charging subject,and the content has not changed much.The environmental tax has no accounting and compensation for the value of ecological carrying capacity,and the role of macro-economic policies affecting the environment and the overall situation of society is still limited.In essence,the results have not changed much,and the construction of ecological civilization has a long way to go.Therefore,surrounding the construction of ecological civilization,this paper puts forward the ecological deficit tax,to exceed the value of ecological carrying capacity calculation and compensation,promote growth kinetic energy conversion and development of green economy,which laid the groundwork for the realization of the ecological civilization.According to shengfu(2012),it provides the framework for the formation and decomposition of aggregate supply,and integrates resources,environment and ecological services into the investment of total social supply.In this paper,on the basis of the ecological footprint as a kind of inputs,the ecological deficit value into the traditional social matrix to construct the green social accounting matrix,and the green national economic accounting is compiled on the basis of microscopic green accounting matrix of Jiangsu province in 2012,by using static CGE model simulation results,5%,10% and 30% are analyzed using three ecological deficit of tax levy tax scheme of the five big effect.The first part of this paper analyzes the background of collecting ecological deficit tax,and then selects the representative Jiangsu province as the research object.In the second part,the environmental tax,resource tax and ecological deficit tax are explained,and relevant literatures at home and abroad are studied and summarized,and the theories of this paper are elaborated.The third part mainly introduces the methods and framework used in this paper,and discusses the theoretical effect of the empirical analysis in this paper.The fourth part is mainly the simulation analysis of the empirical results,mainly including model introduction,data source,empirical results and analysis,etc.The fifth part is the conclusion and suggestion.The conclusions of this study are as follows:First,the ecological deficit in Jiangsu province is serious,and the economic value of ecological deficit in Jiangsu province reached 944.855 billion Yuan in 2012.Excessive consumption of natural ecological space and ecological services of excessive consumption lead to its marginal output is negative and continue to expand,to influence the growth of total factor productivity,depend on the elements of the extensive growth is unsustainable.The ecosystem has been unable to sustain the demand of economic growth for the resource environment,and the ecological balance is difficult to maintain.Second,the ecological deficit tax can effectively control the occupation of natural ecological space by economic growth,indicating that the first dividend of ecological deficit tax exists.The ecological footprint of each industry is decreasing,and the industry with large ecological footprint contributes greatly to reducing the ecological deficit.Ecological deficit is the second dividend tax mainly exists in the tertiary industry,the first industry does not exist,is mainly due to the low return on the first industry,plus the tax burden on elements and irreplaceable role,cause the loss of income in the proportion of national income,the tax on income effect has obvious ecological deficit regressive sex.Macro-economic growth will be greatly affected,and the second industry will contribute the most in the three major industries.Based on the empirical analysis,this paper argues that the ecological deficit tax scheme can reduce the ecological footprint,improve the ecological environment,should be carried out in environment tax,on the basis of perfect ecological footprint calculation,on target in every sector of the ecological footprint is bigger,but not to the agriculture department,perfect the tax favorable policies system guarantee for ecological deficit and reduce the income of workers.