Analysis Of Consumption Tax Reform Based On Green Development Perspective

For a long time,The development of high energy consumption and high pollution industrialization in the world economy has brought great harm to the global environment and resources,the ever-increasing environmental crisis and scarcity of resources have caused people to shift their focus from purely developing economy to human society,economy,and the environment and coordinating green development.Under these circumstances,theories of ecological economy,circular economy,sustainable development and green development have become important theories of economic and social development in various countries.The pursuit of economic green development,social green development,and ecological green development have become the basic orientation of development.The 19 th Party Congress proposed to adhere to the implementation of new development concepts,promote the construction of beautiful China,and promote the formation of green development methods and lifestyles.Consumption tax is characterized by its selective taxation and differentiated taxation as an effective means to regulate the development of production and consumption,and it plays an increasingly important role in promoting green consumption and service green development.Based on this,the article takes green development as a perspective to analyze the current status and functional mechanism of China's current consumption tax levy.It examines the effectiveness of China's current consumption tax in green development,and promotes consumption tax from the perspective of the design of excise tax system and tax collection and management.Analyze the problems existing in the green development and draw lessons from the experience of the construction of the international consumption tax system,and put forward relevant suggestions on the limitations of consumption tax in green development.There are six chapters in the full text,including:The first chapter is introduction.Comprehensively analyze the research background of the selected topic of the thesis,conduct a literature review at home and abroad and review the domestic and foreign literatures,and put forward innovations and deficiencies of the article.The second chapter is related to the theoretical basis of green development and consumption tax.Explained the green development theory,the green taxation theory,the double dividend theory,the externality theory of consumption tax,and the supply-side structural reform theory.It is believed that the consumption tax is an important part of the green tax system.The externality theory is the basis for excise tax levy.The levying,reform and adjustment of consumption tax are in line with the structural reforms on the supply side to levy taxes on high-pollution,high-energy consumption consumer goods and tax deductions for daily use goods.The third chapter is the development history and status quo of China's consumption tax.Expounded the connotation and function of consumption tax and the development and reform process of China's current consumption tax and pointed out the characteristics and trends of its development and reform,and pointed out the internal motivation of the consumption tax reform.At the same time,the status quo of China's consumption tax is clarified from the description of the tax system,the scale and structure of income.The fourth chapter analyzes the effect of China's current consumption tax on green development.From the aspects of the promotion effect of the consumption tax on green development and the problems existing in the promotion of green taxes on consumption,these two aspects are analyzed.In terms of promotion,the survey mainly focuses on the promotion of green consumption and green production,and the use of questionnaires.In terms of existing problems,it mainly analyzes the taxation scope,tax rate design,taxation links,and tax collection and management of consumption tax,and provides direction and ideas for tax reform.The fifth chapter draws lessons from the international experience of the consumption tax reform.By analyzing and comparing the scope of taxation,tax burden,taxation,income attribution and use,and assessment methods of several major countries on the consumption tax,we can draw lessons from the experience of consumption tax that can promote China's green development.The sixth chapter is the optimization of consumption tax based on the perspective of green development.First of all,it puts forward the principles that should be followed in promoting the green development reform of consumption tax,and then puts forward reform proposals for the problems existing in China's consumption tax in promoting green development.