Research On The "Double Dividend" Effect Of China’s Green Tax System

At present,China’s economy is in a transitional period to high-quality development,but at the same time,economic development is also facing tremendous environmental pressure.Protecting the environment,saving energy and reducing emissions is not only the focus of public attention,but also an inevitable requirement for the transformation of economic development mode.Among them,taxation is an effective means to regulate ecological environmental protection and resource conservation.To promote the common development of the economy and the environment,China has introduced a series of tax policies and newly introduced environmental taxes to control the further deterioration of the environment.This paper analyzes the "double dividend" effect of the green tax system from the perspective of the current "green" tax types and the newly introduced environmental protection tax.First,sort out and define the concepts related to the green tax system and the “double dividend”.This paper believes that the green tax system is composed of relevant provisions of the tax system that contribute to resource environmental protection,reflecting a state of a certain period;“double dividend” refers to the impact of economic and environmental aspects through taxation..Secondly,it analyzes the mechanism of the economic and environmental effects of China’s green tax system,including the economic effects of green taxation in four aspects: enterprise,consumer,employment and economic growth.Then introduced the status quo of China’s green taxes and fees from 2000 to 2017,including resource tax,partial tax on consumption tax,partial tax on value-added tax,partial income tax,urban maintenance and construction tax,urban land use tax,vehicle purchase tax,vehicle and vessel tax,cultivated land.Occupation tax and sewage charges;and the status of pollution emissions in China,including industrial wastewater discharge,industrial emissions,industrial solid waste emissions and carbon dioxide emissions.On the basis of the above,the indicators of China’s green tax system are established from the economic and environmental perspectives of “double dividend”,and the vector autoregressive model is used to study the impact of green taxation on the economy,and the two indicators of per capita GDP and urban unemployment rate are selected.Granger causality test,impulse response analysis and variance decomposition analysis studied the effect of green taxation on per capita GDP and unemployment rate.Finally,the impact of green taxation on the environment was analyzed by linear regression.The effects of green taxation on industrial wastewater discharge,industrial waste gas emissions,industrial solid waste emissions and carbon dioxide emissions were studied.The results of this paper show that the collection of green tax has a certain promotion effect on economic growth,but it has no effect on the unemployment rate.That is to say,China’s green tax system has basically reached the "blue dividend" of "double dividend".The green tax collection not only inhibits industrial wastewater discharge,industrial waste gas,industrial solid waste and carbon dioxide emissions,but increases emissions.That is to say,China’s green tax system does not produce a “double dividend” “green dividend”.Based on these findings and the status quo combined with our green tax found our green tax system the following issues,at this stage in our current tax system with a "green" taxes is not perfect,the new setting unreasonable levy green taxes,green taxes collection mechanism is not in place.And put forward suggestions for improving China’s green tax system.This paper argues that wants to reach the green tax "double dividend" effects on the economy and the environment,and improve our current system and the new green tax levy environmental taxes and related measures is particularly important in the current environment,resources,through the tax system to China a "green" to establish a tax system conducive to economic and environmental development,while increasing tax revenue,promote employment,promote the sustainable development of our economy.Based on the above research results and the status quo of China’s green taxation,it is found that China’s green tax system has the following problems: First,the current “green” tax in China’s tax system is still not perfect.Second,the new environmental tax is not set.Reasonable,third,the green tax collection and management mechanism is still not in place.In response to the above problems,this paper proposes to improve China’s green tax system.On the one hand,we will improve China’s current green tax system and new environmental protection tax and related supporting measures.On the other hand,we will establish a tax system that is conducive to the coordinated development of the economy and the environment.At the same time,we can increase taxes,promote employment,and comprehensively promote the sustainable development of China’s economy.Development.