The Study On The "Green Dividend" Of Chinese Fuel Consumption Tax Reform

As China has become the world's largest car seller, it would be predicted that the next few years China's auto market demand will inevitably continue to rise with the development of economy and growth of per capital GDP. But China's oil import dependency has more than 50%, and the urban air pollution in main Chinese cities is mainly due to traffic pollution. Then with the development of auto industry, the conflict between energy and environmental pollution is going to be worse than now. Therefore, China must find a green path of sustainable development, in the pursuit of economic efficiency, but also to take into account the protection of the environment. According to the "Polluter Pays" principle, fuel tax which is designed as a tool to deal with such a problem:In the short term, through the levying of extra fuel tax on pollutants, which reduce the consumption of pollutants directly and the air pollution is avoided either; in the long term, such a policy designed to change the consumer behavior, encouraging to buy new vehicles which have more efficient engine and use clean energy, and with some policy support to help the auto companies to improve R & D capabilities, which introduced more energy-efficient new vehicles achieving economic development and energy conservation. China's auto consumption market has great potential, the speed of urban construction has lagged behind the pace of economic development, if there isn't the implementation of the fuel consumption tax reform, and China will face more severe energy crisis and the worsening of the urban environment. Therefore, it's necessary to emphasize the importance of fuel consumption tax which can be achieved is the key to whether the fuel consumption tax to achieve a "green dividend."December 2008 the State Council issued "on the implementation of the refined oil price, the notice" decision from January 1,2009 tax reform since the implementation of refined oil, refined oil prices in the outside off the road maintenance levy, channel maintenance fees, road transport management fees six charges; the same time, the price of gasoline consumption tax levied within the tax unit increased 0.8 yuan per liter, from 0.2 yuan per liter to 1 yuan; unit tax per liter of diesel consumption tax increase of 0.7 million, or from the 0.1 yuan per liter to 0.8 yuan. After 14 years of this reform, the new fuel consumption tax has been launched for two years. At that time, it would be important to study "green dividend" of fuel tax reform from various angles, and make a comprehensive evaluation of the fuel consumption tax policy in China practice; and compare to Japan, South Korea, the U.S. fuel tax policy and its "green dividend" achievement, drawing on international experience and lessons learned summary of the policy of China to further improve the fuel tax to achieve a "green dividend" of the necessary conditions for future fuel consumption tax reform decision-making.The innovation of this paper is:considering "green dividend" of fuel consumption tax as a starting point, the study of this paper is about how to improve the fuel consumption tax system. And through the survey results, analysis of fuel consumption tax reform, the current practical effect, so as to further deepen reform, energy saving, environmental protection objectives put forward the corresponding policy.Whole thesis is divided into five chapters:Chapter I, introduction; the second chapter, the fuel consumption tax "green dividend" theory and effect analysis; third chapter, Japan, South Korea to achieve the fuel tax "green dividend" Experience. The two countries with high dependence on energy imports, while the more developed economies, especially the automotive industry has more advanced technology. So they set a good example for China to crack the contradiction between development and environment. Chapter IV; the Chinese fuel consumption tax "green dividend" effects analysis. This chapter reviews China's fuel oil consumption tax reform process and assessment of existing fuel consumption tax "green dividend" from various angles of the existing fuel consumption tax "green dividend"; Chapter V, conclusions and policy recommendations in the summary of the fuel consumption tax to achieve a "green dividend" of several necessary conditions, and pointed out that the lack of paper and can further improve the content.