| In 2020,the phased goal of tackling key problems in pollution prevention and control was fully exceeded,and some eco-environmental indicators set in the outline of the 13 th five year plan were also successfully completed.There are three major defense battles for pollution prevention and control: blue sky,clear water and pure land,and fighting the "blue sky defense war" is the key task of the three defense battles.Therefore,this thesis selects the air pollution prevention and control in the battle of pollution prevention and control as the research object.Since the State Council issued the action plan for air pollution prevention and control in 2013,China’s air pollution control has entered a new stage,that is,the crucial stage.At this stage,the domestic air quality has been significantly improved,and the air pollution has been effectively controlled.With the system design of "more discharge and more payment,less discharge and less payment" and the role of tax regulation,can environmental protection taxes and fees play a role in the battle of pollution prevention and control? Under the background of phased achievements in air pollution prevention and control,this thesis uses the methods of literature research and empirical analysis to explore the role of China’s environmental protection taxes and fees in air pollution prevention and control.Firstly,the thesis reviews the literature on environmental taxes or environmental protection taxes at home and abroad,and briefly reviews the relevant research at home and abroad.Then,based on the theory of externality and Pigou tax,this thesis analyzes the action mechanism of environmental protection tax to prevent and control air pollution,so as to provide theoretical support for the subsequent empirical analysis.Before the empirical analysis,this thesis analyzes the implementation status of the research object,mainly introduces the research background of phased achievements in air pollution prevention and control in China,and briefly introduces the implementation status of environmental protection taxes and fees in China.In the empirical analysis part,the thesis collects the provincial panel data from 2010 to 2020 and establishes a fixed effect model to empirically analyze the prevention and control effect of environmental protection taxes on air pollution.The overall analysis results show that under the background of phased achievements in the prevention and control of air pollution,China’s environmental protection taxes and fees play a certain role in the prevention and control of air pollution.However,the results of regional analysis show that the effect of environmental protection taxes and fees on the prevention and control of air pollution in the central and western regions is poor.Therefore,the article further explores the reasons for the poor effect of air pollution prevention and control of environmental protection taxes and fees in the central and western regions.After analysis,it is found that there are three problems in the central and Western Regions: low tax rate of taxable air pollutants,extensive economic development mode and limited green regulation ability of current environmental protection taxes and fees.Finally,the thesis puts forward four targeted suggestions: the central and western regions should appropriately adjust the tax rate of taxable air pollutants,the central and western regions should change the mode of economic development,strengthen the green regulation ability of environmental protection taxes and fees,strengthen regional joint prevention and control,and establish a local financial cooperation system. |
