An Analysis Of The Effect Of Environmental Taxation On The Green Transformation Of Industry

Industrial green transformation is a key link in China’s current economic transformation,and it’s a hot issue in the deepening period of reform.From the "Thirteenth Five-Year Plan Outline" to "Made in China 2025",governments at all levels in China have changed their development strategy thinking.The rapid economic development has turned into a sound and rapid economic development,showing the importance of the ecological environment,and is gradually establishing environmental and development strategies and policies,and strengthening related systems to further promote the green transformation of industry,"Industrial Green Development Plan(2016)-2020)" and the main goals of economic and social development during the "14th Five-Year Plan" period both reflect the country’s strong determination to industrial green development.my country’s economy has taken off and developed so far,and it has made brilliant achievements,but it is undeniable that the production and lifestyle that consumes a lot of energy and ignores the environment has a huge backlog of hidden dangers.In the 21 st century,environmental pollution problems have always plagued the country and the people,especially the industrial sector.my country’s industrial development started relatively late,its extensive development is obvious,the efficiency of resource utilization is low,and the ecological environment is seriously polluted.These characteristics have caused a greater burden.Society bears environmental costs for industrial producers.Under this circumstance,the market has failed in environmental protection and environmental governance,so the government needs to perform its functions to correct it,reduce the impact of improper production,and guide the production and development of enterprises.Taxation is an important macro-control tool that the government has strengthened and guided,especially the pollution discharge fee that directly depends on the amount of corporate emissions.In2018,it has been officially translated into an environmental protection tax.This type of tax can effectively improve the environmental status.Related taxes with a green nature,such as consumption tax,are not to be underestimated.The full text is divided into five chapters,the first chapter is the introduction.The second chapter theoretical analysis: outlines the concept and connotation of environmental taxation and industrial green transformation,divides environmental taxation into narrow and broad scopes,and introduces it in detail.In the concept of industrial green transformation,it is further expanded to industrial green efficiency,for the follow-up.The selection of indicators lays the theoretical foundation.It expounds the related theoretical basis of environmental taxation,and initially reveals the role and significance of environmental taxation.The third chapter is the calculation of indicators,which calculates environmental taxes of different calibers,and compares and analyzes its scale and greening degree by region.Second is the quantification of industrial green transformation.Based on the previous chapter,this article uses efficiency as a quantitative indicator to measure industrial green transformation.Therefore,industrial green total factor productivity is selected as the proxy variable for industrial green transformation,and data envelopment analysis is used to build a model.Indicator calculation.The forth chapter is empirical.This chapter establishes formulas based on theoretical analysis,focusing on the impact mechanism of environmental taxation on industrial green transformation,taking environmental taxation and industrial green total factor productivity as the core variables,while taking economic development,industrial cleanliness and human capital.Constructed a dynamic panel model for the control variables,by using stata15 to perform a regression analysis of the data.The fifth chapter is the research summary.Based on all study,this article puts forward the views and suggestions on the further reform of environmental taxation and industrial green transformation.Through the research we found that: First,the average rate of gtfp is less than 1 in most years,and the national average index is greater than 1 in most years,indicating that productivity has increased in most years.In terms of the absolute value of productivity,it’s still at a low level,reflecting the extensive characteristics of my country’s industrial production model.Second,there is a quadratic nonlinear relationship between general environmental taxation and industrial green transformation,and regional technology Innovation has a significant role in promoting the green transformation of industry;the incentive combination of environmental taxation and regional technological innovation can significantly promote the efficiency of industrial transformation.Reasonable environmental taxation can promote industrial green transformation,and its role cannot be ignored.Third,from a regional perspective,there is a significant U-shaped nonlinear relationship between environmental taxation and industrial green transformation in the eastern and central regions,while the western region environmental taxes have no significant impact on industrial green transformation.Similarly,technological innovation in the eastern region can play a role,while the role of the central and western regions is not significant.Based on the above research findings,four suggestions are put forward: expand the coverage of environmental protection tax and increase the levy;improve the existing green tax system and improve the efficiency of green transformation;strengthen environmental taxation to support green technological innovation of industrial enterprises;optimize the eastern,central and western regions regional taxation policies and industrial layout.