Research On The Influence Mechanism Of Green Tax On China’s Manufacturing Green Transformation

Since the reform and opening up,China’s economic and social development environment has undergone great changes,As the world’s largest manufacturing country,China’s manufacturing industry has risen rapidly,but there are also some serious and complex problems.The main problem is that China’s manufacturing industry is large but not strong,resulting in a lot of waste of resources,environmental pollution,"negative externalities" market failure and other problems,and in the face of these problems,it is difficult to solve by market means,the state needs to implement coercive means to make up for the defects of market failure.Tax policy is an important policy of the government,which can strongly stimulate economic subjects,encourage and support behaviors beneficial to China’s long-term development,and restrain behaviors unfavorable to China’s long-term development.Green tax is a tax closely related to environmental resources.In2018,sewage charge was changed to environmental protection tax,indicating the government’s intention to strengthen the collection and management of tax to improve the current situation of resource waste and environmental pollution in China.As a national tax policy,can green tax improve the current status of manufacturing industry to some extent and promote the green transformation of China’s manufacturing industry?This paper summarizes the research status,related effects and theoretical basis of green tax and green transformation of China’s manufacturing industry,and theoretically analyzes the impact mechanism of green tax on green transformation of manufacturing industry.Then,based on panel data of 30 provinces in China(except Tibet,Hong Kong,Macao and Taiwan)from 2008 to 2019,Using green total factor productivity measurement manufacture green transformation degree of every province in China,and analyzed from the dimension of time dimension and the regional manufacturing green transformation present situation in our country,further technological innovation can be divided into two aspects of independent innovation and technological introduction,with independent innovation,technology import levels and environmental regulation intensity as intermediary variables,Through the empirical analysis to verify the mechanism of the influence of the green taxation to the transformation of China’s manufacturing green,empirically independent innovation,technology import and the intensity of environmental regulation which factors the influence of the green taxation to the transformation of China’s manufacturing green mechanism plays a more important role,according to the research conclusion put forward relevant policy Suggestions.The results show that :(1)the degree of green transformation of China’s manufacturing industry increased year by year during the study period from 2008 to 2019,and there are certain differences in the degree of green transformation of manufacturing industry in different regions.The degree of green transformation of China’s manufacturing industry is better in the eastern region than in the central region,and better in the central region than in the western region.(2)Green tax policy has an obvious positive and direct impact on the development of China’s manufacturing industry,and plays an important and positive role in promoting the green development of manufacturing industry through the indirect transmission and incentive effect of independent innovation,technology introduction and environmental regulation.(3)Through the indirect transmission of enterprise independent innovation,technology introduction mechanism and environmental policy regulation,the influence of China’s green tax policy on improving the green transformation and upgrading degree of China’s manufacturing industry declines successively.(4)the control variable is the third industry industrial structure of China’s manufacturing sector there is significant positive influence on the green transformation,although economic openness to promote our country’s manufacturing green transformation process has certain negative influence,but the effect is not obvious,namely,economic openness degree of influence on promoting the transformation of the green manufacturing still needs further research.Based on the results of the research on the above issues,this paper proposes the following policy suggestions :(1)Further improve the current effective green tax policy for manufacturing industry in China,and promote the green transformation degree of China’s manufacturing industry.(2)The indirect transmission function of independent innovation level,technology introduction level and environmental regulation intensity should be strengthened,and the positive promotion role of national green tax policy on the green development and transformation of China’s manufacturing industry should be enhanced.