| The green transformation of the manufacturing industry has been a hot and concerned issue since the critical period of transition and reform of Chinese economy.From "Made in China 2025" to "Industrial Green Development Plan(2016-2020)" and "Green Manufacturing Engineering Implementation Guide(2016-2020)",we can see that China's Ministry of Industry and Information Technology is strengthening and refining the relevant system,strategy and policy to promote the green transformation of the manufacturing.Chinese manufacturing which is in a sustained and rapid development has led to excessive consumption of energy resources,serious pollution of the ecological environment and "negative external" market failure because of its extensive development.Thus,it's necessary for the government to play a role in correcting this malfunction.Taxes,being as an important policy tool for national macroeconomic control,especially green taxes such as consumption tax and sewage charges have a direct impact on the manufacturing enterprises,so they cannot be neglected in improving the status of environment and resources and then promoting the green transformation efficiency of the manufacturing.Therefore,it is of great theoretical and practical significance to study the current situation of green transformation efficiency of our manufacturing and analyze the influence degree and effect of green taxes on the green transformation efficiency of the manufacturing.On the basis of reviewing and collecting a large number of related literature,this paper summarizes the relevant effects and theories of green taxes,expounds the influence mechanism of green taxes on the green transformation efficiency of the manufacturing,and then analyzes this influence degree and effect by empirical method.The full text is divided into five chapters.The first chapter introduces the background of the topic,the purpose and significance of the research,and summarizes the relevant domestic and foreign literature,and illustrates the study methods,technical route,innovative points and deficiency briefly.The second chapter describes the concept and driving factors of the green transformation efficiency of the manufacturing,and summarizes the relevant effects and theoretical basis of green taxes.And the mechanism of green taxes affecting the green transformation efficiency of manufacturing industry is also outlined.The third and the fourth chapters are the empirical analysis.Firstly,the third chapter is to quantify the benefit of green transition efficiency of the manufacturing.This part describes the DEA model and the corresponding input-output indicators,and then measures the efficiency of green transformation of the manufacturing based on the above method,using the collected statistical data.Secondly,the fourth chapter is about the influence mechanism of green taxes on the green transformation efficiency of the manufacturing,and builds a panel model which takes green taxes as the core independent variable and the green transformation efficiency of the manufacturing as the core dependent variable,while the industrial structure and economic openness are treated as control variables.Then the influence from green taxes to the green transformation efficiency of the manufacturing is analyzed by Eviews measurement software.The fifth chapter is the conclusions and policy recommendations.This part summarizes the conclusions of this study,and then according to the conclusions,some suggestions are put forward to improve and reform green taxes to promote the green transformation efficiency of the manufacturing.The following findings are obtained in this paper.First,the average value of the green transformation efficiency in China's manufacturing has gradually increased since 2008,but it is generally lower than the initial value without considering the cost of resources and environment.It reflects the extensive features of China's manufacturing,and the green development level needs to be improved.Second,green taxes have a significant effect on industrial technology innovation,green demand and industrial environmental regulation,furthermore,the degree of this effect is strengthened in turn.Third,green taxes have a significant positive impact on the green transformation efficiency of the manufacturing through the transfer effect of industrial technological innovation,green demand and industrial environmental regulation.And this indirect influence is also strengthened in turn. |
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