The Research Of Over-packaging Tax Based On Reducing Principle Of Circular Economy

China’s packaging industry has developed rapidly in recent years, more and moreluxurious packaging emerged. A series of over-packaging phenomenon present, suchas the packaging inter space ratio increases, the function of packaging exceeds and theworth of the packaging is far more than the value of packaged goods. Our Country hasintroduced many laws and regulations into excessive packaging, but this phenomenonhasn’t been effectively controlled.In order to control over-packaging, reduce resources waste, protect theenvironment, we should adopt more effective measure to curb excessive packaging.This paper bases on circular economy perspective, combines normative analysis andcase analysis methods, analyzes the hazards, causes and existing treatment means ofover-packaging problems. Based on the reducing principle of circular economy, tosolve this problem we can introduce a tax on excessive packaging to reduce excessivepackaged goods. In this way, we can relieve the negative impact of excessivepackaging to the ecological environment and social life at source. Then the writerdemonstrates the necessity and feasibility of the over-packaging tax. Further more, thewriter designs the framework of China’s over-packaging tax levy. Take the liquorindustry as an example to impose over-packaging tax of liquor products, analyze thecurrent excessive packaging situation of this industry, discuss how to do accountingtreatment after taxation and the impact on the enterprises, then analysis the effects,summary the significances. At last, the writer concludes this study, finds theinadequacies of the study and proposes some ideas for future research in this area.From the perspective of circular economy, according to "reducing" concept, thispaper proposed over-packaging tax to replace the fees. This tax not only adjust thebehavior of the manufacturers, transfer them from one-sided pursuit of maximizingprofits to take the resources and environment into account, tax shifting onto theconsumers will also reverse their irrational habit of buying over-packaged goods.Meanwhile, the regulation of the tax can be strengthened; the tax revenue will form aspecial source for packaging waste management. Levying over-packaging tax will bemore effective in reducing the production and consumption of excessive packagedgoods.The study of over-packaging taxation has both theoretical and practicalsignificances. The theoretical significance is: Based on the reducing principle ofcircular economy, the study of over-packaging tax will enrich the theoretical systemof environmental protection taxation; levy on excessive packaged goods can provide atheoretical reference for the solution of excessive packaging in the practice. Thepractical values are in the following areas: taxation on excessive packaging will encourage manufacturers to reduce the cost of the packaging, and then reduce the costof the goods; a tax on over-packaging products will improve the producers andconsumers’ environmental awareness, this will also be favorable for our country todevelop circular economy and achieve sustainable development; taxation of excessivepackaging can improve the adverse social atmosphere of upholding luxury gifts, andcreate a good social and cultural atmosphere; what’s more, the income of tax can beused to manage packaging waste and to develop circular economy much better.The idea of introducing the reducing principle of circular economy to reduceover-packaged goods from the source, clearly defined excessive packaging andstudied over-packaging tax in detail make the article has some unique and innovativeaspects. But there are also shortcomings in this article. The range of the study is alittle narrow; the writer didn’t make in-depth research on tax rate and other levyspecifics. Future study needs to be further in-depth, to make the taxation moreoperational.