The Study On Improvement In Green Consumption Tax System In China

Business tax is based on the goods generally levied by VAT. The scope of BT is selective and can choose a few consumer goods to levy. According to the requirement of the macro policy and consumption policy, the government can select some significant consumer goods to impose business tax purposefully.By properly restraining the consumer demand of certain special goods, BT will help the market guide consumption, inhibit excessive consumption, adjust the structure of consumption and reducing the contradiction of supply and demand.Because of its unique role, more than one hundred and twenty countries and regions in the world have already imposed BT, many countries impose other green tax like BT. And what’s more, the collection object is gradually penetrating the specific consumer behavior from a specific commodity. The extent of its application is incomparable.Environmental pollution threatens people’s healthy and greatly reduces the quality of people’s lives. Especially the fog haze became a hot topic in recent years, it has drawn great attention of our government to control atmospheric pollution. VOCs is important factors in the process of complex atmospheric pollution, coating VOCs emissions became the top priority of the nation’s air pollution control. In 2015, the government began to impose business tax on not standard coating, in order to reduce the production and consumption of solvent based coating, promote the research and development of environmental friendly coatings, increase the demand of the water based coating and expand its market. Also BT imposed on coating industry can keep up with the trend of the supply front reformation, improve the quality of coating products and promote upgrading of the industrial structure.This article is divided into six parts, the main content is:The first part is the introduction. It introduces the research background and significance. There is no paper about evaluation on the levying effect since the policy conducted, so this article has important theoretical significance and practical significance. Also it reviews domestic and foreign literature about business tax reform, foreign scholars focus on the study of the business tax levy theory and green taxation theory in western countries. Domestic scholars focus on the study of the consumption system in China and how to raising the business tax adjustment. Also this part pointed out the research content, the way of thinking, innovation and the insufficiency in this paper.The second part is theoretical basis to improve the green consumption system. It concerns about consumption economics theory. Not only increase revenues, BT can adjust and guide consumer behavior. Economics theory mainly includes : externality effect theory (corrective tax, pigovian tax), green development theory.The third part points out that the related problems through the analysis of the green degree of the current consumption tax: levying scope is unreasonable, "lack of green" phenomenon is serious; levying rate is low and the setting is not reasonable; strong concealment of the pricing model and the single levying process.The forth part is about the evaluation on the levying effect in coating industry. This part is the key of the paper also a difficulty. First it introduces the status of coating industry and analyzes the BT policy. Then the problems existing in the coating industry, through to the listed company again after tax and tax before financial data in the same period of comparison, after the comparison of consumption tax levied on the change of paint sales, cost, profit,emphatically analyzes Shanghai shinyo consumption tax levied impact, to impose consumption tax to evaluate the overall effect of the coating industry.The fifth part analyzes foreign scope of BT collection and tax burden based on the investigation to the foreign BT, including Denmark, the Netherlands, the United Kingdom, the United States, Germany and Japan,learn experience from foreign countries in the green business tax reform.The last part puts forward suggestions to perfect the green business tax on the basis of combining with the former analysis of effects in coating industry impose consumption tax and the domestic situation and foreign experience.