关键词: 环境税, 能源消耗, 科技创新, 产业结构升级, 税收征管

Abstract: Environmentfriendly and Energysaving are a good guarantee and power source of Chinas sustainable economic development Coordinating the relationship between them is very important to building a “resourcesaving” and “environmentfriendly” society This study uses panel data of 287 cities in 30 provinces in China from 2006 to 2019 to explore whether the environmental “fee to tax” can effectively reduce energy consumption in China Benchmark result finds that environment “fee to tax” can significantly reduce energy consumption，improve energy efficiency，and realize a “resourceconserving society” The environment “fee to tax” presents pronounced regional heterogeneity，significantly reducing energy consumption in the east area，the old industrial area and the acid rain and sulfur dioxide control zones area However，the effect is not significant in the central and western areas，nonold industrial area and nonacid rain and sulfur dioxide control zones area Environmental “fee to tax” can effectively reduce Chinas energy consumption by enhancing R&D and innovation investment，optimizing the industrial structure，and strengthening tax levying and management The conclusion is still valid in a series of robustness tests The article further finds that the environmental “fee to tax” can reduce pollutant emissions and helps achieve an “environmentally friendly” society

Key words: environmental tax, energy consumption, scientific and technological innovation, upgrading of industrial structure, tax administration