近些年来，我国政府采取了各种各样的措施来控制环境污染，2016年12月25 日，在第十二届全国人民代表大会常务委员会第二十五次会议上，我国通 过了《中 华人民共和国环境保护税法》，这是政府颁布的一部试图利用市场手段控制污染 的法律，该法的内容在之前《排污费征收使用管理条例》的基础上进行了修订， 并于 2018年1月1日正式生效。我国的排污费制度和环境保护税法都是对污染物排 放行为征收的惩罚性税费，均属于狭义环境保护税的范畴。在此背景下，本文将 理论与实证相结合， 从污染物减排、经济增长和技术创新三方面探究我国狭义环 境保护税的实施效应。 文章首先对关于环境保护税的概念界定、国内外的环境保护税政策以及环境 保护税实施效应的 相关研究进行综述。其次，运用实证方法对我国环境保护税政 策的实施效应进行研究，实证研究分三步进行：一是利用理论分析的方法以庇古 税理论、博弈论、拉弗曲线、微观 经济学原理等为基础提出研究假设；二是实证 研究设计，包括动态面板数据模型概述、样本选择与数据来源、变量设计、变量 平稳性检验和三重效应模型构建；三是分析模型回 归结果并进行稳健性检验，验 证三重效应模型的回归结果是否具有较高的可信度。实证结果显示，环境保护税 政策在我国取得了良好成效，能够给我国带来“三重红利”：（1） 减少三大污染 物排放量，降低环境污染水平，带来减排效应；（2）促进经济增长，带来增长效 应；（3）促进企业进行技术创新，带来创新效应。研究结论验证了“双重红利” 假说和“波特假说”在我国的存在性。最后，根据研究结论，本文对于完善我国 现行的环境保护税政策提出以下几点建议：（1）遵循税收中性原则；（2）逐步提 高环境保护税 税率；（3）扩大征税范围；（4）加大环保投入力度；（5）规范环境 保护税征管机制。 关键词：环境保护税，实施效应，理论分析，实证研究 II Research on the implementation effect of environmental protection tax in China Abstract In recent years, our government has been taking various measures to control environmental pollution.On December 25, 2016, The < Environmental protection tax law of China> was promulgated at the 25th session of the standing committee of the 12th National People's Congress. The law, enacted by the government with the aim of using the market to tackle environmental pollution, came into force on January 1, 2018, and was revised from the previous . Both pollutant discharge fee and environmental protection tax law are punitive taxes levied on pollutant discharge in China, which belong to the scope of environmental protection tax in a narrow sense. Under this background,this paper combines theory with empirical study to explore the implementation effect of China's narrow environmental protection tax from three aspects: pollutant emission reduction, economic growth and technological innovation. Firstly, this paper reviews the literature on the concept of environmental protection tax, the policy of environmental protection tax at home and abroad and the implementation effect of environmental protection tax. Secondly, using the empirical method to study the implementation effect of the environmental protection tax policy in China, empirical study divided into three steps: One is to use the method of theoretical analysis to put forward research hypotheses, including pigou tax theory, game theory, laffer curve, microeconomic principles, etc; Second, empirical research design, including the introduction of dynamic panel data model principle, sample selection and data sources, variable design, variable stationarity test and triple effect model construction; Third, analyze the regression results of the model and conduct robustness test to verify whether the triple effect model has high credibility. The empirical results show that the environmental protection tax policy has achieved good results in China, which can bring "triple dividend" to China :(1) reduce the emission of the three major pollutants, and reduce the environmental pollution level; (2) promote economic growth; (3) promote technological innovation of enterprises. The III results verify the existence of "double dividend" hypothesis and "porter hypothesis" in China. Finally, according to the research conclusion, this paper puts forward the following suggestions for improving China's current environmental protection tax policy: (1) follow the principle of tax neutrality; (2) gradually raise the tax rate of environmental protection tax; (3) expand the scope of tax collection; (4) increase the intensity of environmental protection investment; (5) standardize the collection and management mechanism of environmental protection tax.。。。。。。以下内容略