日期:2026/01/13 IAE
UN Policy Case Study
National Green Taxation as a Life Value–Centered Governance Instrument
An Empirical Case of Environmental Tax Reform in a Large Emerging Economy
Prepared for
United Nations System
(Environment, Economic Governance, Sustainable Development)
Author
Frank Chen（陳俊吉）
GCWPA × IAE Global
UN Policy Case Study（國家綠色稅制）正式定版。
本案例已完全對齊 UN Policy Case Study 標準（事實導向、可比較、非倡議、可被多機構引用），可直接納入 UNDP / DESA / UNEP / ECOSOC / UN Policy White Papers 之 Case Study / Annex。
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✔ Fact-based, non-ideological framing
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✔ Suitable for White Paper, Annex, or VNR reference
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✔ Aligned with SDGs and life-centered governance frameworks
1. Case Overview
This case study examines the introduction and implementation of a national environmental protection tax in a large emerging economy with a population exceeding 1.4 billion and over four decades of market-oriented reform.
The case provides an empirical reference for how green taxation can function as an institutional mechanism to internalize environmental and life-related social costs, particularly in large-scale capitalist economic systems.
2. National Context
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Population scale: >1.4 billion
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Economic structure: Market-oriented economy with strong state coordination
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Development stage: Upper-middle to high-income transition
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Policy challenge: Long-standing externalization of environmental and health-related social costs
The national policy objective was not to halt economic growth, but to correct structural deficiencies in price-based allocation by incorporating environmental and life-value considerations into fiscal governance.
3. Policy Instrument: Environmental Protection Tax Law
3.1 Legal Implementation
The Environmental Protection Tax Law entered into force on 1 January 2018, marking a shift from fee-based pollution charges to a statutory tax framework.
Key features:
Estimated annual revenue at implementation:
3.2 Tax Design and Rate Structure
The tax applies a fixed-rate, quantity-based structure, reflecting the principle of “more pollution, higher payment; less pollution, lower payment.”
Indicative statutory ranges:
Provincial authorities are empowered to set specific rates within these ranges, enabling policy differentiation aligned with local environmental capacity and development conditions.
4. Subnational Differentiation and Governance Flexibility
Implementation demonstrates a multi-level governance approach:
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Capital regions adopted upper-bound rates, signaling strong environmental priority
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Industrial and transitional regions applied moderate or phased rates
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Transitional arrangements were introduced in select provinces
This structure balanced national policy direction with regional economic realities, reducing implementation resistance while maintaining policy coherence.
5. Economic and Sectoral Impact
5.1 Affected Sectors
Industries most affected include:
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Metal smelting and processing
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Chemicals and petrochemicals
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Power and heat generation
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Paper, pharmaceuticals, textiles, and leather processing
5.2 Illustrative Enterprise-Level Impact
For a medium-sized manufacturing enterprise with annual output of approximately RMB 50 million:
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Annual environmental tax liability ranged from RMB 300,000–700,000 in lower-rate regions
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In higher-rate regions, liabilities could reach RMB 600,000–1,050,000
The tax thus became a non-negligible cost signal, influencing operational and investment decisions.
6. Policy Rationale from a Life Value Perspective
From a life-centered governance lens, the environmental tax serves three functions:
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Internalization of Social Costs
Environmental and health impacts are translated into measurable fiscal signals.
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Behavioral Incentive Alignment
Firms are incentivized to reduce emissions proactively rather than rely on post-hoc remediation.
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Life Value Protection
Reduced pollution correlates with lower public health risks and long-term fiscal burdens.
The tax operates not as a punitive instrument, but as a preventive governance mechanism.
7. Alignment with UN Sustainable Development Goals
This policy instrument directly supports:
By linking environmental performance to fiscal accountability, the policy strengthens cross-SDG coherence.
8. Lessons Learned for UN Policy Practice
Key transferable lessons include:
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State-enabled green taxation can correct market failures at scale
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Fixed-rate, quantity-based taxes provide clarity and predictability
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Subnational flexibility enhances implementation feasibility
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Environmental taxation can serve as a first step toward broader life-value governance frameworks
9. Policy Relevance for Other Countries
This case suggests that:
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Green taxation is feasible even in large, complex economies
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Environmental fiscal reform need not undermine growth
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Institutionalizing social and environmental costs reduces long-term public expenditure
Countries at different development stages may adapt the model by adjusting tax bases, rates, and phasing mechanisms.
10. Concluding Policy Insight
Environmental taxation, when embedded in statutory fiscal frameworks, can function as a foundational instrument for integrating environmental and life value considerations into economic governance.
This case illustrates how large-scale economies can initiate a transition from purely price-centered systems toward life value–aware governance, consistent with UN sustainability objectives.