Research On The Fiscal And Taxation Policies And Their Effects Of Environmental Governance In My Country

Since the reform and opening up,China's economic development momentum is on the rise,has been the world's second largest economy.However,the extensive development mode that China has been pursuing for a long time has also brought serious sequelae to the environment,such as soil erosion,land desertification,air pollution and water pollution,etc.,and China's resources and environmental bearing capacity have been close to the limit,so it is imperative to control environmental pollution and promote economic transformation and upgrading.At present,socialism with Chinese characteristics has entered a new era.We must unswervingly implement the new concept of development,firmly establish and practice the concept that clear waters and green mountains are mountains of gold and silver,implement the strictest ecological and environmental protection system,form a green way of development and way of life,and build a beautiful China.To solve the environmental problems left over from history is the foundation and premise of building a modern economic system and an ecological civilization system.From the perspective of economics,environmental pollution is the manifestation of market failure.Environmental problems have the characteristics of public goods and externalities.Because of the existence of externalities,government intervention is needed to solve them.In general,it is necessary to eliminate the negative externalities of environmental pollution and punish enterprises that pollute the environment.We will expand the positive externalities of environmental pollution and reward enterprises that deal with environmental pollution.We should build an environmental governance system with the government as the leading role,enterprises as the main body,and social organizations and the public participating in it.There are many means of government intervention,such as imperative administrative means and legal means,etc.,but from the experience of western developed countries in environmental governance,fiscal and tax policies are the most powerful means for the government to solve environmental problems.Fiscal policy is mainly used to compensate the positive externalities of environmental governance,and to subsidize and reward related enterprises.Tax policies are mainly used to limit the negative externalities of environmental pollution and to punish the enterprises involved.The combination of the two policies can make up for the shortage of a single policy,so as to achieve better governance effect.Based on this perspective,this paper studies the effect of environmental governance from the financial and tax policies,which makes up for the deficiency of studying the effect of environmental governance from the financial or tax policies alone in the past,and puts forward Suggestions to optimize China's environmental fiscal and tax system according to the research conclusion,which has certain theoretical and practical significance.The content of this paper is arranged as follows: chapter 1,introduction.The background and significance of the topic are put forward,and the research literature of domestic and foreign scholars is reviewed.Chapter 2,the theoretical analysis of fiscal and tax policy governance environment.This paper first introduces the basic theory of environmental pollution control by fiscal and tax policies,and then reveals the mechanism and internal logic of the effect of fiscal and tax policies on environmental quality.Chapter 3,the status quo of environmental pollution in China and the implementation of fiscal and tax policies.This paper first introduces the current situation of environmental pollution in China,and then introduces the implementation of fiscal policies and tax policies to promote environmental governance.Chapter 4,the empirical effect of China's fiscal policy on environmental governance.This chapter selects the relevant data of 31 provinces(excluding Hong Kong,Macao and Taiwan)in China from 2000 to 2017,establishes a general panel model,and empirically tests the effect of fiscal policies on environmental pollution control in China.The results show that fiscal policies have a good effect on environmental pollution control.Chapter 5,the empirical effect of tax policy on environmental governance.This chapter selects the relevant data of 30 provinces(excluding Hong Kong,Macao,Taiwan and xizang)in China from 2000 to 2017,establishes a general panel model,and empirically tests the effect of China's tax policies on environmental governance.The results show that some taxes have no obvious effect on environmental governance.Chapter 6,conclusions and countermeasures.The research conclusion of this paper is that,in terms of environmental pollution control,China's relevant fiscal policies have a significant effect,but there is a problem of insufficient fiscal expenditure on environmental protection.However,the effect of tax policy on environmental pollution is not good,and the environmental governance effect of some taxes is not obvious,and some taxes even play a role of "negative incentive",which should be further improved.To be specific,we will deepen the reform of the fiscal and tax systems,further expand the scale of spending on energy conservation and environmental protection,optimize the structure of spending on energy conservation and environmental protection,and increase the efficiency of the use of funds.We will improve the system of special transfer payments for environmental protection and government green procurement.Greening the existing taxes related to the environment to build a green tax system.We will further improve the environmental protection tax law,expand the scope of tax collection,adjust the environmental tax rate,coordinate cooperation among departments,and strengthen coordination and cooperation among policies.