Analysis Of The Comprehensive Benefits Of The Economic Environment Of Environmental Tax Policy

With the long-term rapid development of China’s economy,domestic energy shortages,and environmental pollution problems are becoming more and more serious.China’s 13 th Five-Year Plan and the 18 th National Congress have clearly pointed out that it is necessary to transform the economy from the extensive to the intensive type and build an environment-friendly society.Our country’s "Environmental Protection Tax Law" has officially started to be implemented on January 1,2018.This is China’s first single-line tax law,and it is also an important environmental protection policy.It is an important part of China’s environmental protection.step.Whether the implementation of the environmental tax policy can really promote environmental protection,promote the sound and rapid development of the economy,and enhance the overall social welfare,has aroused widespread concern in all sectors of society.This paper provides theoretical support and policy recommendations for the implementation of the current environmental tax policy by studying the comprehensive economic and environmental benefits of environmental tax policies.This paper starts with the micro-angle of the impact of environmental taxation on polluting enterprises,and builds a competition model between polluting enterprises under the influence of environmental tax policy.It uses game theory to analyze the internal mechanism of environmental tax policy in polluting enterprises..It is found that the environmental tax has a promoting effect on the pollutant emission reduction of the whole enterprise,and it has positively promoted the greening industry upgrading of the industry and thus played a role in protecting the environment.At the same time,it constructed the social welfare index of the enterprise as a comprehensive study of the economic environment of the sewage disposal enterprise.Based on the basis of benefit,the study found that the social welfare function has a quadratic function relationship with the environmental tax rate.The image is a parabola with a downward opening.Therefore,through analysis,we find the optimal environmental tax level under the condition of maximizing social welfare.The overall benefit of the economic environment is optimal.Then from a macro perspective,the above conclusions are confirmed.By constructing green GDP as a comprehensive indicator of economic environment,by studying the quantitative relationship between pollutant emissions,environmental taxes and green GDP,it is found that environmental taxes have a significant positive effect on green GDP,which can explain the environmental tax.The levy can promote the improvement of China’s environment and economic growth.At the same time,it also shows that the current environmental tax level in our country is still somewhat low,and the comprehensive benefits of the economic environment have not yet reached the maximum.