Research On The Analysis Of The Results Of Green Consumption Tax And Optimization

In the 20th century,the high energy consumption and high pollution industrialization of the century economy brought great harm to the global economic environment and resources,increasingly serious environmental pollution problems and resource shortages shift people's attention from pure economic growth to all aspects of human life?And ultimately need to explore a human society,economy,the environment three green coordinated development of the road.In this context,eco-economy,circular economy,sustainable development theory came into being,but in order to better practice the ecological economy,circular economy,sustainable development theory,we need to green tax system.This tax system has become our practice of ecological economy,circular economy,sustainable development theory of important policy tools.Since the reform and opening up,China has achieved significant economic results,at the same time,along with the natural environment has also been severely damaged.Based on the increasingly serious environmental pollution situation,we have to pay attention to environmental protection issues.In view of the tax system has a regulatory role in environmental protection,in order to better carry out environmental protection we must give priority to the tax system.Consumption tax not only in our current green tax system occupies an important position,but also is a limited consumption tax.Its main role is in the pollutant taxation when targeted,flexible,so it assumed more environmental responsibility.Its main role is in the pollutant taxation when targeted,flexible,so it assumed more environmental responsibility.Green consumption tax is not an independent tax,it is only part of the tax on consumption tax,and the practical significance is similar to the environmental tax of OECD and other countries,and its effect in environmental protection is obvious.Based on the externalities of green taxation,double dividend and sustainable development,this paper expounds the development of green tax system in China,introduces the present situation of green consumption tax,and analyzes the effect of green consumption tax based on the specific data.By drawing lessons from OECD and other countries,the green consumption tax experience,proposed the countermeasures and suggestions for China's national conditions,and then improve China's green consumption tax.The main measures include adjusting the taxation of green consumption tax,expanding the scope of tax on consumption tax,and increasing the tax rate of consumption tax.In addition,the study of the effectiveness of green consumption tax,not only conducive to our contribution to the environmental protection of the consumption tax to make an objective evaluation,more convenient for us to think about how to rationally link the relationship between environmental protection tax and green consumption tax.