Research On The Effect Of Environmental Protection Tax Policy

According to the data from the Bulletin of the State of the Environment in China 2019,in 2019,only 46.6% of the prefecture-level cities in our country met the air quality standard,and the air quality of 180 prefecture-level cities exceeded the standard.The annual area of acid rain area is about 474,000 square kilometers,and more than 5% of the area is covered by acid rain.In the monitoring of 110 important lakes and reservoirs,69.1% are in category I and III,and 7.3% are inferior to category V.Lake pollution is relatively serious.The quality of shallow groundwater ～ Grade III nationwide is only23.7%.The National Ecological Environment Index(EI)for the whole year was 51.3,which remained the same as in 2018,with no significant changes.The Global 2020 Environmental Performance Index shows that our country ranks only 120 out of 180 countries,indicating that our country ’ s environmental pollution problem is still very serious.For a long time,our country’s fast-growing economy has caused tremendous damage and pollution to the environment,leading to more and more prominent environmental problems facing our society.In recent years,environmental issues have become one of the most important issues in our society.How to resolve the contradictions and conflicts between economic development and environmental protection has become the most concerned topic of our society.In this context,our country’s environmental regulations are becoming more and more stringent.In 2018,the "Environmental Protection Tax Law of the People’s Republic of China" was officially implemented,and the long-term implementation of the pollution discharge fee system was replaced by the environmental protection tax.The formal implementation of the environmental protection tax system indicates that our country has initially established taxes to protect the ecological environment and has made certain breakthroughs in environmental protection.The implementation of environmental protection tax will play an important role and significance in promoting the green transformation of taxation and the construction of ecological civilization.In order to further analyze the impact of environmental protection tax on our country’s environmental protection and economic growth,this paper selects the effect of environmental protection tax policy as the research content in the research,mainly based on the theoretical basis of the Kuznets curve,and adopts the method of regression analysis.The data of the Inner Mongolia Autonomous Region from 2005 to 2018 is a sample to analyze and discuss the emission reduction effect and economic growth effect of the environmental protection tax policy on the environmental protection and economic development of the Inner Mongolia Autonomous Region.In the analysis and research of this article,we draw on the research literature of domestic and foreign scholars and combine the implementation of environmental protection tax in the Inner Mongolia Autonomous Region to construct emission reduction effect models and economic growth models respectively,and use regression analysis to analyze and analyze the effects of environmental tax policies.the study.First of all,in the study,this article first analyzes the implementation status of environmental protection tax in Inner Mongolia Autonomous Region,and compares and analyzes the changes before and after the implementation of environmental protection tax;secondly,construct the emission reduction effect model and economic growth effect model of environmental protection tax,and select the corresponding Regression analysis of the variables of,the effect of the implementation of the environmental protection tax system on the Inner Mongolia Autonomous Region is obtained;finally,combined with the results of the regression analysis,based on the actual situation of the Inner Mongolia Autonomous Region,countermeasures and suggestions for the implementation of the environmental protection tax policy are proposed.Through the analysis and research of this article,it is concluded that the implementation of the environmental protection tax system can produce emission reduction effects and economic growth effects,indicating that the implementation of the environmental protection tax system will have a greater impact on energy conservation,emission reduction and economic growth.In the implementation of the environmental protection tax system,this article proposes the following countermeasures: first,further refine the relevant provisions of the environmental protection tax legislation;second,gradually increase the scope of environmental protection tax collection and the environmental protection tax rate in accordance with the economic development;Second,further increase tax incentives,and actively encourage enterprises to adjust industrial structure and technological innovation;finally,formulate supporting measures related to the environmental protection tax system.Through the optimization and implementation of the environmental protection tax system,the sustainable development of our country’s economy and society will be promoted and promoted on the basis of improving the level of ecological environment construction.