Main Article Content
Considering the definition of the optimal environment tax, according to the sub-optimal choice under real conditions, Marginal cost of emission reduction is regarded as environmental tax payable and listed as a dependent variable. Through setting the independent variables, selecting samples and making empirical analysis, the conclusions of the paper are as follows: The actual environmental tax charged is positively correlated with government supervision and public participation, and negatively correlated with enterprise environmental investment, government environmental expenditure, upgrading of industrial structure and size of enterprise. At last, the paper puts forward some suggestions: strictly enforce the environmental tax, encourage public participation and increase the investment on environmental protection.
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