An Empirical Study On Green Taxation Promoting The Green Transformation Of Manufacturing Industry

Over the past 40 years of reform and opening up,my country’s economic construction has developed rapidly,and social life has also undergone earth-shaking changes.However,in this process,my country don’t have methods to completely get rid of wasting a lot of resources and increasing pollution in exchange for economic growth.Resource waste and environmental degradation have become insurmountable mountains on the road of economic development.Investigating its root causes,the chaotic discharge of environmental pollution and the inefficient use of resources during the development of industry,especially the manufacturing industry,are the chief culprits of environmental degradation.With the rise of the concept of green development today,the green transformation of the industry has become an inevitable trend in the development of the manufacturing industry under the background of the era of Industry 4.0,and the "Made in China2025" plan proposed by Premier Li Keqiang provides a green transformation for the manufacturing industry.National policy support.Taxation is one of the most direct ways of national macro-control.From a theoretical point of view,it is an initial attempt for Pigou tax to resolve the contradiction between negative environmental externalities and economic growth;From the perspective of the rule of law,the termination of sewage charges in 2018 and the introduction of environmental protection taxes signify the legalization,normalization and diversification of my country’s environmental protection supervision methods.These are all paths that are conducive to promoting the green transformation of manufacturing.Therefore,whether green taxation can promote the green transformation of the manufacturing industry and how to promote the green transformation of the manufacturing industry are worthy of further searching for answers.In order to answer the above questions,this article focuses on the green transformation of the manufacturing industry based on the emerging concepts in the era of "Made in China 2025" and "Green Development".It takes a total of 9years from 2009 to 2017 in 30 provinces in my country.Empirical analysis of provincial panel data is carried out to analyze the mechanism of green taxation on the transformation of manufacturing industry.The specific content is arranged as follows.The title of the first chapter is the introduction,which focuses on the research background,significance,methods,basic writing framework,and innovations and deficiencies in the content of this article.The content of the secondary chapters is a literature review,mainly studying the status quo and trends of foreign and domestic research related to green taxation and green transformation of the manufacturing industry,and making relevant summaries.The third chapter is the analysis of the status quo of green taxation to promote the green transformation of the manufacturing industry.This part mainly defines the connotation of the green taxation studied in this article,and analyzes the current situation of green taxation and manufacturing in my country.The fourth chapter mainly introduces the relevant theoretical basis of this paper.The fifth chapter mainly elaborates the path of green taxation to promote the green transformation of the manufacturing industry,and pave the way for the empirical analysis later.The sixth chapter is the measurement of the green transformation of the manufacturing industry.First,it summarizes the various existing measurement methods,and then finally chooses the green total factor productivity method for evaluation according to the research purpose of this article,and finally calculates with the selected method The degree of green transformation of the manufacturing industry.The seventh chapter is an empirical analysis of green taxation to promote the green transformation of the manufacturing industry.It mainly uses the green total factor productivity estimated in the previous article as the dependent variable,green taxation as the independent variable,and technological innovation and foreign direct investment as the intermediary variables.Environmental regulations and industrial structure are control variables,and a panel regression model is constructed.After the development of the empirical process and the analysis of the empirical results,we found and summarized the path of green taxation to promote the green transformation of the manufacturing industry.The eighth chapter is the research conclusions and policy recommendations.According to the above research,green taxation can directly promote the green transformation of the manufacturing industry,and it can also indirectly promote the result of the green transformation of the manufacturing industry through technological innovation and foreign direct investment.On this basis,propose taxation suggestions to promote the green transformation of my country’s manufacturing industry.The main findings of this paper are:(1)Green taxation can have a significant impact on technological innovation and foreign direct investment.Empirical analysis found that green taxation has a significant impact on technological innovation and foreign direct investment.Theoretical analysis shows that the tax incentives in green taxation will stimulate the innovation vitality of enterprises and drive technological innovation;and green taxation,as one of the macro-control policies,will also guide the flow of foreign direct investment funds.At the same time,this also reflects that the impact of green taxes on technological innovation is greater than the impact of foreign direct investment.(2)Green taxation can directly affect the green transformation of the manufacturing industry,or indirectly affect the green transformation of the manufacturing industry.The empirical results show that the coefficient of green tax is not only a positive number,but also passes the 5% significance test.Adding intermediary variables to the original empirical equation,the coefficient of green tax is still positive and has passed the 1%significance test,which proves that green tax can have a direct effect on the green transformation of the manufacturing industry,and it can also lead The flow of foreign direct investment funds and the improvement of technological innovation indirectly have an effect on the green transformation of the manufacturing industry.The research conclusions of this article have important practical significance for promoting the green transformation of the manufacturing industry,pushing the manufacturing industry to "China Smart Manufacturing 2025" and deepening the reform of the fiscal and taxation system.