A Study On The Impact Of Environmental Tax Reform On Ecological Environment Improvement In Jiangsu Province

In recent years,people pay more and more attention to environmental protection,and the measures taken by the state for environmental governance are also increasing.Ecological environment management in jiangsu province is the most important issue in the process of building a "strong,rich,beautiful and high" new jiangsu.Environmental tax policy is an important means for the country to carry out ecological and environmental governance at the present stage.Since the reform and opening up,China has initially established an environmental tax system mainly based on pollution charges.Jiangsu province attaches great importance to the improvement of relevant environmental governance and tax system.Therefore,through the analysis of the environmental tax policy of jiangsu province,it provides certain reference significance for other provinces and cities.Taking jiangsu province as an example,this paper applies literature analysis,quantitative analysis and inductive analysis to theoretical research and empirical analysis of ecological environment governance in jiangsu province.Firstly,relevant literatures at home and abroad are sorted out to study and analyze the theoretical basis of environmental tax.Secondly,the status of ecological and environmental governance in jiangsu province is sorted out to clarify the current status of environmental governance in jiangsu province.Through the establishment of comprehensive performance evaluation index system,including the selection and establishment of comprehensive index system,the selection and standardization of data,the assignment of index weight,and the calculation of comprehensive performance,the comprehensive performance of environmental governance in jiangsu province was obtained.Through the combination of theoretical research and empirical analysis,this paper summarizes the problems in the implementation of environmental tax policies: 1)the scope of environmental tax is not comprehensive enough;2)low tax rate and weak execution;3)there are difficulties in cooperation between various departments;4)unclear tax purposes.Finally,based on the problems and excellent foreign experience,the author puts forward policy Suggestions according to the actual situation of the province: 1)improve laws and regulations and strengthen the implementation of policies;2)increase the environmental tax rate and improve the scope of environmental protection tax collection;3)strengthening inter-departmental cooperation to improve the efficiency of policy implementation;4)make clear the purpose of tax use and make it a special fund;5)improve the promoting effect of relevant taxes.