Study On The Green Effect Of Environmental Protection Tax In China

With the reform and opening up,China's economy has developed rapidly.However,pollution emissions and ecological imbalances are increasingly serious,which make serious effects on the social sustainable development.Severe environmental reality has gradually become an obstacle to people's quality of life.thus,it is urgent to reduce the discharge of pollutants and protect the ecological environment.The principal contradiction in Chinese society has changed.In order to meet the people's growing needs for a better life,China attaches more importance to environmental problems,and puts the construction of ecological civilization in a prominent position.As the foundation and important pillar of national governance,taxation needs to be well used to deal with environmental problems.In 2016,the environmental protection tax law of the People's Republic of China was promulgated and came into effect on January 1,2018.As China's environmental protection tax(hereinafter referred to as the green tax)followed the principle of tax burden translation and adjusted the past sewage charge to the green tax,there are still some deficiencies and defects in system design,tax collection and administration,supporting measures of the green tax.Therefore,it is important to evaluate the green effect of green tax and further improve the system of green tax in China for reducing the discharge of pollutants and promoting the construction of ecological civilization.Based the relationship between the green tax and sewage charge and the implementation status of green tax,this article mainly adopts the literature analysis,comparative analysis and empirical analysis to analyze the problems existing in the system design and implementation process,and objectively evaluates the green effect of green tax to reduce pollutant discharge and improve environment,and finally explores policy suggestions on improving green tax.The content of this paper is divided into six parts.The first part is the introduction.Firstly,the research background and significance are expounded,and global environmental problems,domestic environmental protection concepts and green tax legislation are analyzed.Then,it is emphasized that the research on the green effect of green tax has theoretical and practical significance for the construction of a green tax system and a beautiful China.Secondly,this part analyzes the related research status of green tax at home and abroad,including the theory of environmental tax,the empirical analysis of the effect of environmental tax,the green tax system and the policy suggestions for improving green tax.It analyzes the research results of domestic and foreign scholars in this field layer by layer,and reviews the research.Finally,the research framework and methods are described.The flow chart is used to show that starting from related concepts and theories of environmental protection tax,qualitative analysis on the green tax implementation present situation and problems,and quantitative analysis on the empirical research of green taxes green effect are carried out.and then the environmental tax systems of developed countries are compared to summary the experiences and inspirations that adapt to the development of our country,and finally,policy suggestions for optimizing the green tax system are put forward.The second part first defines the concept of environmental protection tax and analyzes the connection and difference it and sewage charge.Then,based on externality theory,sustainable development theory and double dividend theory,the theoretical basis of environmental protection tax is clarified.The third part mainly analyzes the status and problems of green tax.Firstly,the evolution of the environmental protection tax is described,which is divided into three stages of starting,promotion and implementing to elaborate the evolution process from sewage charge to green tax.and the relationship between the policy adjustment and the change of pollutant discharge fee income was analyzed,and the pollutant discharge fee income was compared with the green tax income.Then,starting from the reality,the basic contents of the green tax system are summarized,including taxpayer,tax collection scope,tax reduction and administration of tax,and compare with the sewage charge system.Then,the implementation status of the green tax at the macro and micro levels is analyzed,and Jinan city is used as an example for microscopic research to analyze the implementation of green tax.Finally,the problems of green tax system,such as narrow tax range,low tax rate,imperfect tax breaks,broken coordinated collection and management system,are put forward and analyzed.The fourth part is an empirical analysis of the green effects of green tax.In this part,the multivariate regression model is used,and virtual variables representing policy changes are introduced.Three models are constructed by setting the discharge of industrial waste gas,industrial sewage and industrial solid respectively as interpreted variables.And the green tax revenue in 2018 and the sewage charge income in 2017 were taken as explanatory variables,and the per capita GDP,the proportion of the output value of the secondary industry,investment in fixed assets of manufacturing industry,and per capita disposable income of residents are taken as control variables.But due to the limitation of publication time,these variables are limited to only 11 provinces in China.and then through descriptive analysis and regression analysis,empirical analysis results are obtained: the effect of green tax on improving the environment in the early stage is not obvious,and the green effect of green tax is insufficient.The reason why the environmental protection tax has no obvious effect on pollutants is that the empirical results are influenced by objective factors such as data capacity,income level and system problems.The fifth part gets the relevant enlightenment of improving green tax in China,through comparing prominent characteristics of environmental taxes in developed countries.It mainly introduces the basic system and relevant measures of environmental taxes in the United States,Germany,the Netherlands and Japan,and sums up some enlightenments,including the formulation of unified and specific laws and regulations,promoting the reform step by step,the appropriate green tax revenue use,and mobilizing the enthusiasm of individuals and enterprises to participate in environmental protection and so on.The sixth part,based on the questions and analysis of empirical research results,puts forward corresponding policy recommendations: Broaden the scope of green tax appropriately.Adjust the tax amount according to different pollutants and design the tax rate reasonably.Improve preferential tax policies.Improve the coordination between the tax departments and the environmental protection departments,and use the internet to promote the construction of information platforms.Encourage development of the environmental protection industries.Appropriate green tax revenue,and enhance information transparency and so on.