Study On The Application Of Consumption Tax On High Energy Consumption And High Pollution

Third Plenary Session of the party’s eighteen clearly stated, "the adjustment of consumption tax levy, part of the tax rate, the high energy consumption, high pollution products and some luxury goods included in the scope of the collection. China has long adopted extensive economic development model, resulting source over-exploitation, waste, energy consumption per unit of GDP than the world average, while environmental pollution. consumption tax as a special regulatory role of taxes, which continued to grow since the introduction of the income scale, affecting people’s consumption patterns, to guide the production and business activities narrow the gap to protect the environment plays an irreplaceable role, is one of the main taxes of current importance of the basis of continued reform and restructuring of the above, the consumption tax system has been further improved, in organizational revenue, promote environment protection and regulation of income distribution aspects made a series of remarkable results.This paper describes the development of China’s current energy situation and environmental situation, the analysis of high energy consumption, high pollution and theoretical basis of the consumption tax and related concepts defined; use 2004--2013 year data using regression analysis demonstrated high energy consumption, high pollution feasibility and necessity of product consumption tax levied analysis of the introduction of high energy consumption, high pollution narrow scope of the collection of excise tax exists, and low tax rates., Drawing from the United States, the successful experience of Japan and other OECD countries, consumption tax and have a consumption tax property taxes, and get inspiration, combined with China’s energy, the actual situation of the environment on the introduction of high energy consumption, high pollution products consumption tax, tax make recommendations range setting and other issues.The results show that the current of high-energy and consumption of high pollution and resource environment situation, to protect the environment and improve resource utilization, and promote the improvement of the consumption tax system, high energy consumption, high pollution excise taxes have necessity; while the high energy consumption, high pollution products excise tax in line with government policy objectives, can get double dividend, to promote the adjustment of industrial structure, organization and thus revenue guarantee sustainable economic development; but the inclusion of high energy consumption tax range and high pollution products less problematic in tax, tax rate design, the collection of links selection. The part of the proposed energy type, polluting products into the scope of consumption tax levy increase tax disposable wooden chopsticks, carefully chosen links excise tax, levied, to strengthen tax collection and high energy consumption, high pollution consumption tax recommendations.