| Abstract | The transfer of tax burden from labor and capital to the use of natural resources and pollution emissions have become the basic ideas of environmental tax reform.Based on China's reform of resource tax to natural ecological space,this paper describes the occupancy of human activity to the natural ecological space by the ecological consumption footprint.Accounting the value of the ecological deficit of the energy, water and land depletion according to the theory of ecological service value.Setting the environmental tax scheme based on the value of the deficit compensation.Using CGE model analyze the policies effect of levying the environmental taxes and reducing enterprise and individual income tax.The results show that:in the short term, the ecological footprint of each region is reduced, and the capital demand and employment in the eastern and central regions are increasing. The tax plan can guide the economic growth from the ecological occupation to the capital and labor force.Total output and intermediate inputs generally declined, but the intermediate inputs decreased relative to larger, so the nominal GDP and real GDP growth in each region, the nominal GDP growth in the eastern region is the largest, the actual GDP growth in the central region is the largest, the nominal GDP and real GDP growth in the western region is the smallest and the green GDP decline.In the long run, the nominal GDP growth rate of eastern and central regions fell sharply in the short term,and then the growth rate increased year by year. Decline in the growth rate of the eastern region mainly because of the total output of the second industry slowdown.The fluctuation of total output and intermediate input in the central region corresponds to the fluctuation of GDP growth in time.The growth rate of GDP and the total output and intermediate input in western growth steady.Growth in each region benefited from the improvement of input-output efficiency of the second industry.Therefore, this paper suggests that the environmental tax should be taken to restrain the ecological excess occupation, and the economic growth momentum can be transferred to the labor and capital elements through the reduction of income tax, so as to realize the green development. |