Research On Green Tax Effect Of Promoting Sustainable Development

Nowadays,the global economy has developed rapidly,but the bring is the continuous deterioration of the natural environment,sustainable development has become the consensus of the international community.In our country,fog and haze are more frequent,it also attracted the attention of people.The construction of ecological civilization in the eighteen meeting of the party is put in an important position,leaders called on people across the country to build a beautiful Chinese,protect the environment,conserve resources,take the road of sustainable development.The tax occupy an important position in the national fiscal revenue,but also is an important tool of government intervention in the market economy,plays an important role in the sustainable development and the road.For the new era to maintain coordinated economic development of the green tax policy is an effective economic means of environmental protection and governance,but China's green tax system reform with respect to the speed of economic development is still lagging behind.The intention of this paper is to analyze how the green tax has effect on sustainable development,to provide suggestions for China's green tax system reform,and then make the economic development and environmental protection of organic unity of the two,take the road of sustainable development.This article from the green taxation theory analysis,pointed out that environmental pollution externality affects the effective allocation of resources in the market economy,then points out the concept of green taxation is how to put forward,and then pointed out that the relationship between green tax and sustainable development of the two,echoing the theme of this paper.Then,introduces the structure of China's current green the tax,and points out the existing problems and reasons.Then,analyzes the advantages of foreign horizontal green tax,and give some enlightenment in China.In the empirical part,this paper to test whether the green tax is a "double bonus" effect of green tax and economic variables and green taxes are established The econometric model and environmental indicators.Among them,using vector autoregressive model(VAR)of Chinese green tax impact on the economy,established a linear green tax and environmental indicators of Chinese green tax effect to protect the environment of the regression model.Using econometric software Eviews7 regression,the empirical results of the green.The tax impact on GDP is moreobvious,and the effect of reciprocating,influence is increasing year by year;impact on fixed assets investment is a long-term effect,but the influence is very small;almost no impact on employment and price index,so the "blue green tax The economic dividend " is small.The green emission reduction effect of tax on industrial waste;impact on energy consumption is very small,almost negligible;have a certain role in promoting the total investment in environmental pollution control,so the green tax brought by the " green environment red benefit " is considerable.Green tax is of special significance to the sustainable development of our country,it is conducive to energy conservation,is conducive to promoting the coordinated development of the economy,therefore,China should effectively improve the green tax system,to promote China's environmental friendly resource-saving and sustainable development path.