LV Wanting    School of Economics

ABSTRACT

The report of the 20th National Congress of the Communist Party of China states that "respecting, adapting to and protecting nature are inherent requirements for comprehensively building a modern socialist country." After the reform and opening-up in the 1970s, the "high resource consumption, high pollution" economic development model has placed a heavy burden on ecology, which has also created new challenges for how to manage the environment. The northeast region has superior natural resources, rich mountains, water systems, animal and plant resources, and is also an important grain production base in our country. Because it is located in the agricultural and animal husbandry junction zone and forest junction zone, the ecological chain is weak, it is not easy to recover after being destroyed. However, Northeast is the earliest area where industrial construction was carried out. Along with economic development, environmental problems have caused serious effects on people's production and living. Therefore, it is of strategic significance to protect the ecological environment in Northeast China, and the revitalization of Northeast China must adhere to the concept of ecological civilization. As the first special tax for environmental protection, the environmental tax has raised the environmental awareness of polluting enterprises with the value concept of "paying more in more rows and paying less in less rows", improved the ecological environment through tax means, and played the green effect of promoting ecological protection. In today's society advocating the concept of ecological civilization, further improving the environmental protection tax system and supporting measures and enhancing the enforcement of environmental protection tax are key measures to realize ecological protection in Northeast China.

Based on the present situation of environmental protection tax and ecological protection in northeast China, this paper evaluates the present situation of environmental protection tax and ecological protection effect in northeast China in chapter three, by constructing two evaluation index systems of ecological protection in northeast China with and without environmental protection tax, and using entropy weight method and TOPSIS method to get the ecological protection effect score, and comparing the effect factor of environmental protection tax, changes of Ecological Protection Index system in Northeast China, the empirical results show that: after the levy of environmental protection tax, the ecological protection effect score of Heilongjiang Province and Jilin Province was improved, the ecological protection level was improved, the ecological protection effect of environmental protection tax was verified, and the environment was improved. The score of Liaoning Province was basically unchanged, indicating that the implementation effect of environmental protection tax was not significant and there were shortcomings. In Chapter 4, on the basis of constructing the index system of environmental protection effect of environmental protection tax, the analytic hierarchy process is used to study the effect of environmental protection tax on promoting ecological protection in Northeast China. The empirical results show that the scheme level factors such as tax rate, tax items, collection technology, collection team and incentive policy rank first in the index system, and have a great impact on the ecological promotion effect of environmental protection tax. Based on the empirical results, the fifth chapter puts forward relevant policy suggestions from three perspectives: optimizing the environmental tax system, strengthening tax collection and administration and improving the tax supporting measures. This study provides important significance for improving the quality and efficiency of environmental protection tax in Northeast China, transforming the Northeast economy to green and realizing sustainable development.

Read the article here:   东北地区环保税促进生态保护的效应研究.pdf