Research On The Optimization Of Consumption Tax From The Perspective Of Environmental Protection

More and more countries in the world gradually pay attention to green development,and actively take various measures to improve the environment,in order to achieve the coordinated development of economy and environment.Tax is also one of the means to improve the environment,especially the consumption tax can be targeted for special consumer goods tax,and different tax rates can be used for differential taxation,so the consumption tax has become a "member" of the green tax in the world,and plays a very important role in promoting environmental protection.Over the years,foreign countries have been constantly improving the consumption tax system,making the function of consumption tax to promote environmental protection increasingly prominent.It was only in 1994 that consumption tax was formally set up in China,which started relatively late compared with foreign countries.In the 27 years since the introduction of consumption tax,although many adjustments have been made in terms of tax items and tax rates,the Green function of consumption tax is still limited on the whole.Compared with the consumption tax system in developed countries,there are still many deficiencies.At present,China has entered a new era,the consumption tax must make the necessary adjustment accordingly,through improving the consumption tax system,help to improve the quality of the environment.China can learn from the advanced experience of the United States,Canada,South Korea,the Netherlands,Japan and other developed countries to improve the "greening" function of China’s consumption tax.Firstly,this paper reviews the previous research results and makes a simple evaluation,and briefly introduces the related concepts of consumption tax,the theoretical basis of consumption tax to promote environmental protection and the ways to achieve it;Secondly,it briefly describes the reform process and development status of China’s consumption tax,and analyzes the main problems of China’s consumption tax based on the perspective of environmental protection;Thirdly,by using the panel data model,this paper empirically analyzes that the consumption tax has a certain inhibitory effect on the emission of industrial sulfur dioxide,but a weak effect on the emission reduction of industrial wastewater,The effect of industrial solid waste emission reduction has not been highlighted.Finally,by learning from the advanced experience of typical foreign countries(such as the United States,Japan,Canada and the United Kingdom),according to the actual economic and social situation of our country,this paper puts forward corresponding reform suggestions for further optimizing the consumption tax system of our country.It includes moderately expanding the scope of environmental protection consumption tax,further optimizing the tax rate of environmental protection consumption tax and improving the relevant supporting measures of consumption tax,so as to further strengthen the green tax effect of consumption tax.