Analysis On The Impact Of The "Green" Consumption Tax To The Environment

With the rapid economic development, environmental issues have become increasingly prominent. Research about the haze of Chaijing- "under the dome" which sparked even more emphasis on the environment. Taxation, as an important tool for the government to regulate economic life, is playing an more and more important role on protecting the environment. And the role of consumption taxes on environmental protection is particularly prominent among all the kinds of tax items. The theoretical foundation of "green" consumption tax is "double dividend" theory, Pigou theory and sustainable development theory. And the "green" consumption tax is a necessary requirement to achieve the harmonious development between man and nature.According to the requirement: "adjust consumption tax levy, tax aspects, tax rate, consumption tax will include the high energy consumption, high pollution products and some luxury goods". And the requirement is requested by the Third Plenary Session of the 18 th Central Committee of the Communist Party of China. Through the implementation of "increases and decreases" consumption tax’s adjustment measures to further enhance the action of consumption tax to guide the production and consumption, promote energy conservation, regulate income distribution. Green consumption tax includes the high energy consumption, high pollution products, and also has a great role in promoting energy conservation and new energy development.China has not to levy environmental tax alone, and green consumption tax can replace the environmental tax to some extent. In order to study the influence of "green" consumption tax to the environment, Firstly, the paper described the results of previous studies and made a simple comment on them, and made a brief introduction to the theoretical basis of the "green" consumption tax to the impact on environment; Secondly, analyzed the background, current situation and the main problems faced by the "green" consumption tax, and made a note on the mechanism of the "green" consumption tax to environmental protection; Again, the paper chose Environmental pollution intensity(Integrated indicators includes carbon intensity, sulfur strength etc), the degree of the "green" consumption tax, energy structure(the proportion of coal consumption), the level of economic development(per capita GDP), the investment of Environmental pollution control and other indicators, and did empirical analysis on the impact of the "green" consumption tax to the environment, and draw the conclusion that the degree of the "green" consumption tax is positive correlation with environmental protection. Finally, according to the conclusions of the empirical analysis and the national conditions of China, the paper put forward several feasible suggestions on the impact of the “green” consumption tax to the environment. Include the following items: Moderate broaden the tax base of consumption tax, particularly the expansion of the coverage of the "green" tariff lines; Further optimize the consumption tax rate; Adjust the collection methods of consumption tax.