Research On The Optimization Of Consumption Tax Under The Goal Of Green Environmental Protection

Since the reform and opening up,with the rapid economic development in China,the problems of resource depletion and environmental pollution have also intensified.Resource depletion and environmental pollution will not only restrict the rapid development of economy,but also affect people’s well-being.The Party and the state attach great importance to this.In recent years,our Party and government have been promoting the protection of ecological environment.As a national macro-control means,tax has great potential in the protection of ecological environment.China began to levy environmental protection tax in 2018,and the tax system was basically changed from the original pollution charge system.As a kind of tax,environmental protection tax has defects in playing the role of energy conservation and environmental protection.In addition,it is difficult to modify the environmental protection tax law.As a temporary regulation,the consumption tax is now easy to adjust in the process of legislation.In addition to the nature of selective collection of consumption tax,it is feasible and necessary to use it as an important supplement to environmental protection tax to adjust the ecological environment together with environmental protection tax.Based on this,this thesis,from the perspective of green environmental protection,on the basis of analyzing the status quo and functional mechanism of consumption tax,studies the effect of China’s current consumption tax on green environmental protection,finds problems and puts forward targeted optimization suggestions from the aspects of collection scope,tax rate,collection link and tax calculation method.Firstly,this thesis expounds the concepts of ecological environment,consumption tax and green tax system,and makes clear that the ecological environment in this thesis focuses on the atmosphere,water and soil.This thesis analyzes the mechanism of consumption tax promoting green environmental protection from the perspectives of producers and consumers,and analyzes the role of consumption tax in promoting green environmental protection from the perspective of theory.Secondly,from the perspective of green environmental protection,review the reform process of China’s consumption tax and introduce the current situation of China’s consumption tax.At the same time,the current situation of environmental pollution in China is introduced from four aspects: forest resources,"white pollution",soil and water quality,and air pollution.On the basis of the above theoretical analysis that consumption tax can promote green environmental protection,the fourth chapter conducts an empirical study on the green environmental protection effect of consumption tax by constructing a multiple regression model.On the basis of the conclusion that the green environmental protection effect of consumption tax is not good,the author deeply analyzes the existing problems of consumption tax,and believes that there are four reasons that restrict the green environmental protection effect of consumption tax in China.First,the scope of taxation of consumption tax in China is narrow,Many goods with high energy consumption and high pollution are not included in the scope of taxation.Second,the design of some tax items and tax rates is not very reasonable,which affects the regulation of consumption tax.Third,the production tax has the behavior of eroding the tax base,and the level of tax burden decreases with the increase of the circulation link.The consumer’s perception of tax burden is not high,and the role of consumption tax in guiding the consumption direction is weakened.Fourth,there are problems in the way of tax calculation.On this basis,this thesis analyzes the consumption tax system of some countries in the world,draws lessons from experience,and combines the specific national conditions of China,and puts forward policy recommendations to optimize China’s consumption tax.