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Based on the provincial panel data of 30 provinces in China from 2000 to 2017, this paper uses the spatial econometric model to analyze the impact of environmental protection tax on the upgrading of industrial structure under three spatial weight matrices. The results show that there are significant positive spatial correlations in the upgrading of provincial industrial structure in China, and environmental protection tax has a significant positive spatial spillover effects on the upgrading of industrial structure. The implementation of environmental protection tax in provinces and regions will promote the upgrading of local industrial structure, which will have a positive impact on the upgrading of industrial structure in neighboring provinces and regions.