The Empirical Analysis Of Energy Saving And Environmental Protection Effects Regulated By Consumption Tax In China

For a long time,Industrialization has been harmful to the global environment and resources.People have turned their attention from the development economy to the coordinated development of human society,economy and environment.As a large country with a large land area,a total population,and an economic volume,the development speed and development achievements of China in recent decades have attracted worldwide attention.The environmental cost of this must not be ignored.The 19 th National Congress of the Communist Party of China pointed out that China must adhere to the new development concept,form a new economic normality of "intensive and quality",promote the construction of beautiful China,and promote the formation of environmentally friendly development methods and lifestyles.As a kind of tax on the production,entrusted processing and import of taxable consumer goods,consumption tax not only can raise financial funds,but also has the role of regulating consumption structure and guiding consumption direction.Firstly,the article introduces the situation of environmental pollution and energy use in China.From the data,we can see that China's current environmental pollution is serious,and energy use is high,which is not conducive to sustainable development.It is necessary to increase energy conservation and environmental protection through means of policy regulation.Secondly,it expounds the current situation of China's current consumption tax,especially the taxation of energy conservation and environmental protection.Therefore,this paper believes that the current energy consumption and environmental protection effects of consumption tax are far from enough.On the basis of theoretical analysis,the article empirically analyzes the energy-saving and environmental protection effects of consumption tax from two perspectives.First,measure the price elasticity of demand for cars and refined oil.After analysis,the demand elasticity of automobile and refined oil is relatively large,which provides space for consumption tax adjustment.Consumption tax can affect automobile sales and sales of refined oil through price transmission.Second,the regression model is established to analyze the energy-saving and environmental protection effects of consumption tax.It is concluded that China's consumption taxhas a very limited role in pollutant emission reduction,and the energy-saving and environmental protection effect of consumption tax is still not obvious.Then,this paper compares the taxation and tax rates related to consumption tax energy conservation and environmental protection in other countries in the world,and deeply analyzes the problems related to promoting consumption and environmental protection related consumption tax.There are three main reasons for restricting China's consumption tax to play an energy-saving and environmental protection effect.First,the scope of taxation on energy-saving and environmentally-friendly products is still narrow;second,the tax rate design for energy-saving and environmental protection products is unreasonable;third,the taxation of production links and the combination of price and tax have a poor effect on consumption regulation.Finally,the article puts forward suggestions on how to improve the consumption tax to play the role of energy conservation and environmental protection.First of all,increase the energy-saving and environmental-friendly consumption tax items and expand the scope of taxation.Secondly,increase the consumption tax rate of energy conservation and environmental protection,and rationally classify the tax rate.At last,the implicit expropriation is changed to explicit expropriation,further improving policy transparency.