Spatial Econometrics Analysis of Environmental Governance Effects of China's Taxation Policy

China is increasing emphasis on environmental governance, and puts the construction of ecological civilization as an important development strategy. The environmental pollution is more and more serious in China, especially, the pollution caused by the pollution overflow across provincial boundaries. This paper will establish spatial panel regression models to research from the perspective of environmental taxation policy. The paper selects the taxes related to the environmental governance and sewage charges as explanatory variables, and further analyzes their influence on the industrial pollutant emissions. The research's results show that the environmental governance effects are general, so the taxation system should be further revised to improve the environmental quality.