Research On The Influence Of Environmental Protection Tax On Economic Growth In China

In the report to the 19 th National Congress of the Communist Party of China(CPC),the word "beauty" was endowed with new vitality.After adding "prosperity,democracy,civilization and harmony",it became the defining word of a great modern socialist country,indicating that ecological civilization construction in China has the same importance as material civilization,legal civilization,spiritual civilization and social civilization.China's development is no longer limited to simple economic growth,but sustainable development in harmony with the natural ecology,and environmental protection has become an inevitable choice on the road to China's socialist modernization.For a better practice of "ecological environment" with the consideration humans extend to other life in the development of environmental protection concept,you need to "green water castle peak" as "jinshan silver" to treat,need to establish a system for efficient utilization of resources,need strict ecological environment protection responsibility system,to strengthen the ecological environment protection system,need to improve the system of ecological protection and restoration.Environmental protection tax,as an important link,also needs to play a positive impact on economic growth.Therefore,it has great practical significance to study the impact of environmental protection tax on economic growth and to explore how to give play to the positive effect of environmental protection tax on economic growth.This paper summarizes the research results of domestic and foreign scholars,starting from the connotation of environmental protection tax and relying on the principle of shifting the tax burden,sorts out the "predecessor" and "present life" of sewage fee and environmental protection tax.this paper explains the impact mechanism of environmental protection tax on economic growth from four perspectives of cost,technological innovation,industrial structure and international trade,relying on the theory of cost compliance and innovation compensation theory.The paper finds that the influence of environmental protection tax on economic growth is not linear,and the direction and degree of its influence depend on the comprehensive action of many complicated factors.Therefore,on the basis of theoretical analysis and current situation analysis,this paper proposes three hypotheses and collects panel data of 30 provinces,autonomous regions and municipalities directly under the central government in 2001-2016,and uses panel threshold model and Dubin spatial econometric model respectively to explore the impact of environmental protection tax on economic growth in China from an empirical perspective.The results show that: first,by introducing the industrial structure as the threshold variable,it is found that the influence of environmental protection tax on economic growth in China has a double threshold feature,and in the three ranges divided by the two thresholds,environmental protection tax can significantly promote economic growth.Second,there is a certain difference in the impact of environmental protection tax on economic growth in different regions.After crossing the first threshold,environmental protection tax can have a better promoting effect on economic growth,but after crossing the second threshold,its promoting effect on economic growth is weakened.Third,there is a spatial autocorrelation between China's environmental protection tax and economic growth,and the impact of environmental protection tax on economic growth has a spatial spillover effect.The implementation of environmental protection tax in a region can not only promote local economic growth,but also affect the economic growth of surrounding areas.This paper further expands the international vision,draws lessons from the experience of the Netherlands,Japan,Germany and the United States,and combines with China's specific national conditions to put forward Suggestions from four aspects to improve the environmental protection tax in order to better play a positive role in economic growth: First,the government needs to further improve the environmental protection tax laws and regulations.Second,the government needs to improve the environmental protection tax system,to expand the scope of green tax collection,to promote the special use of green tax revenue,to improve the preferential policies of green tax,and fully consider regional differences.Third,the government needs to improve the efficiency of environmental protection tax collection and management,to strengthen the cooperation of departments,to clarify the right to collection and management,to improve the collection and management technology,to train a team of professionals.Fourth,the government needs to optimize the supporting measures of green taxation and combine environmental protection tax with other regulatory means.