Under The Theory Of Circular Economy: Some Research On Chinese Consumption Tax Law

As a new economic development mode,circular economy effectively balances the economic development, environmental protection and society progressment.It is also an inevitable choice for the future and an innovation against the old uncircular economic development mode.Circular economy includes the reform of the system of production,trade,consumption etc, and the theory of sustainable consumption has an positive effect for the development of circular economy.Consumption tax law is important on the environmental protection, consumption structure regulation and social equity which is so important for circular economy.However,consumption tax law now has many problems that needs to be improved.This paper has five parts.Part 1 is about the adjustment of consumtion tax law under the circular economy.The author first want to talk about the adjustment of consumption tax law of 2006,giving attention to the problems of this law and the adjustment.Then the author give the piont why the consumption tax law needed improvement under the circular economy development.Part 2 is about the fuction and the principle of consumption tax law under the theory of circular economy.Part 3 is one of the three specific regulations of consumption tax law under the circular economy.It is about the luxury products tax and luxury behavior tax.First it mentions the merits of this tax under the circular economy,then gives us the analysis of the problems of this tax.At the end,it talks about the methods of perfecting the tax.Part 4 is to explain the fuel tax in China.In nowadays there are some problems in the design of this tax.But foreign countries have many successful experience.We can learn a lot from them and this is helpful for us to design our own fuel tax.This tax is also important to circular economy.Part 5 is about the consumption byproducts tax.In the author's view,consumption byproducts tax is a wide conception which including the products and wastes comed from people's consumption.This tax has positive influence on circular economy development.After the intruduction of the sucessful experience in the abroad countries,this part give us the legislation suggestions.The reform of the consumption tax law is an important part of the reform of the whole tax system in China. Because of its wide scope,many people take much attention to it.The theory of circular economy gives the consumption tax law a goog opportunity.Meanwhile,the adjustment of consumption tax law can best explain and practice the circular economy.The study of the consumption tax law under circular economy,is to resolve the problems and improve the development of circular economy.