From Sewage Charge to Environmental Protection Tax:Research on Collaborative Governance of Pollution Control and Carbon Reduction from the Perspective of Green Tax Reform
Effective connection of the current pollution prevention and control and carbon reduction task is essential to promote collaborative governance in terms of green tax reform.Based on the sample data of prefecture-level cities,using double-difference model,this paper explores the synergistic effect of environ-mental protection fee to tax on pollution control and carbon reduction from the perspective of green tax reform and the mechanism of the synergistic effect,focusing on the differential impact of"sewage fee"and"environ-mental protection tax"on joint emission reduction.The study finds that:1)The implementation of Environ-mental Protection Tax Law can promote the synergistic emission reduction of air pollutants and greenhouse gases,which has the dual effects of pollution reduction and carbon reduction;moreover,the effect of the policy is significantly heterogeneous depending on geographical regions,resource types and environmental justice situations.2)The synergistic emission reduction effect of the environmental protection fee on tax is mainly realized through three channels,namely the increase of environmental concern under the signal orienta-tion,the development of clean energy under the energy structure adjustment,and the exit of polluting enter-prises and the entry of clean enterprises under the resource allocation effect.3)Further comparative analysis of sewage charge and environmental protection tax reveals that the policy of sewage charge does not have car-bon reduction and synergistic effect;after the environmental protection charge is changed to tax,the change of the mode of central and local fund sharing can alleviate the local financial pressure to a certain extent,and promote the synergistic effect of pollution reduction and carbon reduction;and the magnitude of the increase of the tax rate also affects the synergistic effect of the governance.The paper provides reference for improv-ing the green tax system and constructing a strategic system that integrates pollution prevention and"double carbon"objectives.
sewage chargeEnvironmental Protection Tax Lawcollaborative emission reductionpollu-tion control and carbon reduction
NETL
NSTL
万方数据
维普
