| Under the new era concept of "green water and green mountains are mountains of gold and silver",China pays more and more attention to environmental protection.At the same time,governments at all levels have also carried out the reform and exploration of environmental protection system.China began to collect environmental protection tax on January 1,2018.It has been more than a year since the tax was levied.As the main content of the first separate tax law"environmental protection tax law"implemented to replace the pollutant discharge charging system,the effect of environmental protection tax has naturally attracted much attention.Meanwhile,as a new tax,it will take time for the environmental protection tax to "cross the river by feeling the stones" and "stride forward with confidence”.However,as a continuation of the pollutant discharge charging system,the implementation effect of environmental protection tax and its impact are not in the situation of blind men and groping elephants,but have traces to follow.In this paper,the impact of the policy of"fee to tax"is used as the entry point of the study,and the pollution discharge charging system is taken as the object of empirical study.Through analysis and research on the current situation,it is found that although the environmental pollution problem in China has been curbed to some extent,it still needs to be vigorously rectified in general,so it is necessary to control pollution and reduce emissions.In this,on the basis of theoretical analysis and the present situation analysis in this paper,from the overall level and the eastern,central and western parts of discussion point of view,using the double difference model(DID),the OLS regression metering methods,such as to between 2011 and 2016 and 275 China s 31 provinces,cities and autonomous regions,through analyzing the data of 17 cities,found that the pollution charge system significantly contributed to the reduction.Finally,this article through the analysis of the results of empirical research,to the effect of pollution charge system in China and its effect are summarized,think our country emission of pollution to the eastern,central and western region should carry out distinct means of tax policy,in eastern and central parts of making high tax controlling pollution,relatively backward western regions in economic development.tax is relatively lower,but should not be to minimum tax standards,regional measure strength should be flexible to use;Adjacent areas should join hands to control pollution and conduct a consistent crackdown on pollution behaviors,so as to achieve the goal of effective pollution control. |