Research On The Impact Of Green Tax On Manufacturing Greenness

After the Copenhagen World Climate Conference in 2009,the green economy has become a major trend in the development of the world economy.European and American countries have set off a "green revolution".In the tide of globalization,every enterprise has been hit by the "green revolution".Our country is no exception.In just a few decades of reform and opening up,China has grown into the second largest economy in the world,and the development of manufacturing industry is indispensable."Made in China" has appeared on the world stage,but it is important to realize that as a developing country,We have not been able to completely escape the extensive model of economic growth in exchange for resource consumption and environmental pollution.On March 5,2015,in the government work report of the Third Session of the Twelfth National People’s Congress,Premier Li Keqiang proposed "Made in China 2025" in accordance with the specific conditions of China’s manufacturing industry,and explicitly stated that manufacturing industry must consume large resources and emit pollutants.Many extensive manufacturing shifted to green manufacturing.The green development of the manufacturing industry is a dynamic and continuous process.The influencing factors can be divided into internal factors and external factors.The internal factors mainly include green technology,corporate green investment,corporate green production,and corporate green emissions.The external factors mainly include The degree of market openness,environmental regulations,green demand,and industrial structure.Among them,the internal factors determine the greenness of the manufacturing industry,and the external factors have an effect on the greenness of the manufacturing industry.The level of green development of the manufacturing industry measured by factors in the industry at a certain point in time is a static concept.This article takes manufacturing greenness as the evaluation target,builds an index evaluation system based on the inherent factors that affect manufacturing greenness,and adopts the entropy method of introducing time variables to measure the manufacturing greenness of 21 provinces across the country.The measurement results show that most provinces The greenness of the manufacturing industry has shown a relatively steadyupward trend with time.The greenness of manufacturing in Heilongjiang and Sichuan has declined,and the greenness of manufacturing in Zhejiang,Jiangsu,and Guangdong has increased significantly.This is in line with China’s current inter-provincial manufacturing development.The situation is more consistent.At the same time,this paper studies the impact of green taxation on the greenness of manufacturing industry by constructing a model.Because the greenness level of the manufacturing industry is rising slowly,and the current level of greenness in the manufacturing industry is likely to depend on the greenness level of the manufacturing industry in the previous period,this article uses a dynamic panel differential GMM model to focus on the absolute values of the six green taxes.Explanatory variables,introducing a lagging level of manufacturing greenness as a tool variable,and based on the analysis of external factors affecting manufacturing greenness,this article introduces market openness,industrial structure,and green demand as control variables,taking 2008-2017 Based on data from 21 provinces,quantitative analysis was performed.The results show that all six taxes are positively correlated with the greenness of the manufacturing industry.Since developed countries have established a complete green tax system,this article selects Sweden,Finland,and Denmark among developed countries.Based on the analysis of the three countries’ green tax systems,it provides a useful reference for the development of China’s green tax system.Clarify the development direction of China’s green taxation.Finally,based on the results of empirical research and analysis of green taxation in developed countries,this article proposes policy recommendations from two perspectives:improving the green taxation system and promoting green development of the manufacturing industry.