The two anniversary of the implementation of

in the history of the most stringent environmental laws, a department called "Green Tax issued" People’s Republic of China "environmental protection law" the day before, and will come into force on January 1, 2018. "To protect and improve the environment, reduce pollutant emissions, promote the construction of ecological civilization, the environmental tax at the outset to establish" green tax position ".

in my opinion, the "fee" to "tax" through "the significance lies not only in the legal principle of taxation execution and transparency, reduce administration corruption, reduce administration cost, but also in differential incentive" green innovation to tax". Specifically, it is necessary to use tax leverage to affect corporate environmental protection behavior, which is the green tax law to bear the long-term mission.

The power of the

market is very strong, but it is not always efficient allocation of resources, environmental products are often prone to market failure". Environmental products such as air, grassland, forests, oceans and other natural resources, often is not exclusive, in the absence of strong constraints, often lead to "tragedy of the commons" and the "free rider" problem, causing wanton discharge of pollutants and overfishing appeared phenomenon of excessive consumption of resources. But this time, the market is unable to provide environmental protection tariff restrictions, at this time just can correct the market failure".

tax regulation directly affects the price change, and price change is an effective way to change people’s behavior. The important role of environmental protection tax is not only to save resources, reduce waste emissions, limiting the application of high energy consumption products, but also to stimulate technological progress, that is, "green innovation". The research shows that the cost of sewage enterprises in government by tax policy after the increase, reduction of enterprises benefits will be greater, therefore, tax than the free license system (i.e. limiting emissions reduction) produce a stronger driving force, but also more innovation than subsidies. Of course, this is the international practice, Denmark in the implementation of eco tax system, not only effectively protect the environment, but also the accumulation of funds to meet the environmental requirements of the enterprise development, resulting in significant economic benefits.

specific to China, the introduction of the environmental tax law for the environmental protection tax standards set the lower limit and the upper limit, the provinces can choose the specific use of the tax rate in the floating range. This is to encourage enterprises to "green innovation" to stay out of the space, the sewage more taxes, have a positive contribution to the environment for tax incentives (less tax), internal power so as to provide innovation for enterprises of green development, environmental protection tax to play its due role. For enterprises, we must face up to this major change, as soon as possible the use of environmentally friendly production and operation, or it may face the outcome of being eliminated.