Analysis On The Environmental Protection Effect Of Green Taxation In China

In recent years,the environmental pollution has become an important obstacle which hinders the sustainable development of economy and ecology in China and the improvement of people's life quality as well.Environmental problems need to be solved quickly.There is no doubt that tax is an important tool to promote environmental protection.However,the environmental protection function of the current tax system in China has not been fully developed on the whole.So,how to improve the green tax,which is dominated by environmental protection tax and supplemented by other environmental taxes,so as to give full play to the role of environmental regulation is the focus of future research.This paper focuses on the environmental effect of green taxes.Based on the analysis of relevant theories,the current situation and problems of China's environmental tax,the paper constructs a provincial panel model,and uses a fixed effect model to empirically test the environmental effects of environmental protection tax,consumption tax,resource tax,vehicle purchase tax and vehicle and ship tax from two aspects of environmental quality and pollution emission.The results show that,on the whole the green taxation has played a certain environmental protection effect,but the effect is not particularly ideal.Specifically,the environmental protection tax has played a positive role in the improvement of air quality and pollution reduction,and has a significant effect on the improvement of air quality.In other major environmental taxes,vehicle and ship taxes significantly improved air quality,while consumption tax played a negative role;consumption tax significantly inhibited the wastewater discharge,while the three wastes emission reduction effect of other taxes is not significant.The results show that the overall implementation effect of green taxation is better in the developed areas.Based on the comprehensive analysis,this paper puts forward the idea of constructing green tax system.And this paper puts forward specific suggestions from the two aspects of tax system and collection and management.These suggestions strive to make the green taxes operate coordinately to realize the comprehensive control and improvement of environment finally.