Research On China's High Quality Development From The Perspective Of Environmental Taxation

China's economy has recently developed rapidly and made remarkable achievements.Meanwhile,the environmental pollution accidents happen frequently,which have a great negative impact on the economy and people's life.Since the economic growth slows down and is entering into the stage of high-quality development,the relevant policies and concepts need to be further reformed.In the government reports,it has been repeatedly emphasized to speed up the construction of ecological civilization and promote green development.On January 1,2018,environmental protection tax was carried out officially,which marks the further step of national environmental protection legislation and the intensification of environmental protection force.About the results of environmental tax practice in China,the scholars haven't solved the disagreement for now.Based on the reality that either state-owned enterprises or private enterprises may cause pollution in the production process,this paper explores the impact of environmental tax on the ecological environment and development quality of China from two aspects.First of all,this paper constructs a two-stage game model,which contains the government,state-owned enterprises and private enterprises.In the two cases of whether the state-owned enterprise exhausts pollution or not,it analyzes the changes of policy effect before and after the implementation of environmental tax and the optimal tax rate in China.It is found that in both situations,the government will choose to levy environmental tax only when the amount of unit pollution is between a certain range.If so,the government can maximize social welfare by formulating the optimal tax rate,and the development quality will be improved compared with no taxation circumstance.The optimal tax rate is positively related to the public's attention to environment,and varies by factors like market size,degree of privatization and unit pollution.But whether the tax can reduce emission depends on the specific market condition.According to the study of theoretical models,provincial panel data from 2013 to 2018 are used for empirical test.The results show that the environmental protection policies implemented in China for a long time are conducive to pollution reduction,but do not play an obvious role in increasing the quality of development.The existence of an inverted U-shaped relationship is verified between environmental pollution and economic growth.However,although the environmental tax collected since 2018 has no significant impact on pollution mitigation,it has effectively promoted the highquality development of Chinese economy and brought positive social effects.Therefore,the local government should select the appropriate environmental tax rate in view of its own reality and try hard to promote the virtuous circle of environmental protection and green development.