Research On The Impact Of Tax Policy On Energy Saving And Emission Reduction In Industrial Sectors

The paper mainly focuses on 37 industrial sectors.Based on the theoretical analysis of tax policies related to energy conservation and emission reduction,this paper empirically analyzes the implementation effects of relevant tax policies in 37 industrial sectors,and puts forward suggestions for improving the tax policies of energy saving and emission reduction.Firstly,it introduces the research background and significance,analyzes the research status of the impact of taxation policies on energy conservation and emission reduction at home and abroad;then defines some important concepts such as energy conservation,emission reduction and high energy consumption industries,and expounds the theoretical basis of taxation policies to promote energy conservation and emission reduction.It introduces the externality theory,pigovian tax,public goods theory and double dividend theory,and the analysis of the relevant mechanism from the perspectives of tax policy promoting externalization internalization,game theory,and changing the relative demand of energy-saving and emission-reducing products.It analysis the energy-saving status,emission reduction status and tax policy status of industrial sectors.It can be found that Chinese energy consumption is increasing year by year,and the form of energy conservation is more severe.In addition to waste gas,the overall emission reduction trend is declining year by year.The emission reduction work has achieved certain results;then it empirically analysis of the implementation effects of tax policies related to energy conservation and emission reduction in various industries,especially in high energy-consuming industries,and uses the relevant panel data of 37 industries in China for 2008-2015 for regression analysis and uses of virtual variables distinguish between high-energy industries and other industries.The empirical analysis of this paper mainly considers the availability of data and the correlation between tax types and energy conservation and emission reduction.This paper mainly analyzes the impact of consumption tax,urban maintenance and construction tax,urban land use tax,vehicle purchase tax,vehicle and vessel tax on energy conservation and emission reduction of 37 industrial sectors.The empirical results show that there are significant differences in energy consumption,chemical oxygen demand emissions,exhaust emissions,sulfur dioxide emissions,and solid waste emissions in Chinese high-energy-consuming industries compared with other industries.There is no significant difference in waste water discharge.Consumption tax has played a good role in suppressing waste water discharge and solid waste discharge in the industries,and has played a good role in reducing emissions.However,the effect on restraining energy consumption and exhaust emissions is not obvious;urban maintenance and construction tax can reduce the consumption of energy in the industries,and inhibit the emission of industrial waste gas,it has a good energy-saving emission reduction effect,but the effect on the suppression of waste water and solid waste discharge is not obvious;urban land use tax has a certain inhibitory effect on solid waste discharge and has a good emission reduction effect,but the effect on suppressing energy consumption and waste water discharge is not obvious;the regression coefficient of vehicle purchase tax is either not significant or positive,and does not play a good role in energy saving and emission reduction.Vehicle and vessel tax has a certain inhibitory effect on energy consumption in the industrial sector and has played a certain role in energy conservation.However,the effect of suppressing the discharge of waste water and solid waste is not obvious.Finally,based on the results of empirical analysis,combined with the current status of energy-saving emission reduction and taxation policies,this paper proposes two aspects of building a green tax system and improving related supporting facilities.This paper believes that we will continue to reform taxes on consumption tax and vehicle purchase tax and so on,form Chinese green tax system as soon as possible.At the same time,we should improve financial incentive policies,improve the green financial system and other related supporting facilities.