Research On Green Tax Compliance In China

Environmental problems have become a worldwide concern.As one of the largest developing countries in the world,China has many problems in terms of resources and environment,such as serious urban haze,aggravated soil erosion,and waste of natural resources.How to control and prevent pollution has become a hot topic in China.Among them,green tax is one of the solutions.Green taxation is an economic means of environmental regulation,which can internalize the external costs of resources and environment to ensure that the deficiencies in the market system are made up.Green tax can reduce the emission of pollutants,promote the transformation and upgrading of enterprises,and promote the optimization and adjustment of industrial structure.Therefore,it is of great significance to study green tax compliance and improve green tax compliance.Green tax compliance plays a vital role in environmental improvement in China.In recent years,China has been constantly strengthening the construction and improvement of the green tax system.From the very beginning,the collection of resource tax was just to adjust the differential income.Now,more and more people consider the role of resource tax in environmental protection and implement the pilot reform of water resource tax.2006 increase consumption tax in the tax items,increase wooden disposable chopsticks,wood flooring,increase listed refined oil tax items.In 2014,new energy vehicles were exempted from vehicle purchase tax.In 2018,the environmental protection tax was introduced.Although green tax is constantly improving,the implementation effect of green tax is not ideal,the compliance degree is not high,and the tax loss of green tax is serious.Green tax compliance is not high,slowing down the process of environmental improvement.Therefore,the factors affecting the compliance of green tax should be studied in depth to improve the implementation effect of green tax policy.Based on the relevant research theories of green tax and tax compliance,this paper analyzes the status quo and influencing factors of green tax compliance through theoretical and empirical analysis,and then puts forward targeted Suggestions.The innovation of this paper lies in the research on green tax compliance under the background of advocating ecological civilization.The integration of green tax and tax compliance reduces the object of tax compliance research.Through the data to understand the status quo of green tax compliance,build a model to find out the factors affecting green tax compliance,and analyze the current status of the factors affecting green tax compliance,in view of the current situation,from the tax system,inspection level,penalty rate and other aspects of recommendations.