Efect Analysis And Optimization Of Consumption Tax Policy In China

Sustainable development is the eternal theme of mankind.It refers to the coordinated and unified development of economy,nature and society.In the latest Human Development report,the United Nations pointed out that to improve the level of sustainable development of a country should not only focus on economic development,but also adhere to the peopleoriented,with the ultimate goal of achieving all-round human development.In 2021,among the 17 Sustainable Development Goals proposed by the United Nations,ecological issues feature prominently in measuring the new Human Development Index.At present,the Human Sustainable Development Index(HSDI)is commonly used in the world to measure the sustainable development level of a country or region.The human sustainable development index is composed of four sub-indicators: income,environment,health and education.The income indicator refers to the overall living standard of people in the region.It requires that income distribution should be done well on the basis of per capita GDP growth,which represents economic sustainability.Environmental indicators require us to do a good job of environmental protection,reduce harmful emissions,it represents environmental sustainability;The health and education indicators,which measure social sustainability,require that people should have a healthy consumption and life and receive a good education.As far as China is concerned,President Xi Jinping has repeatedly described sustainable development as the "golden key" to solve current global issues,clearing the fog of the world and illuminating the future of mankind.Sustainable development is one of the basic requirements of the scientific concept of development and also one of the goals of building a well-off society in an all-round way.Over the past 40-plus years of reform and opening up,China’s economic development has continued to improve,and its per capital income has increased by a large margin.While the economy has grown at a high speed,there have been problems such as a widening income gap,excessive consumption of resources and the ecological environment,and uneven development in education,medical care and other areas of people’s livelihood.The level of human development is uneven.These problems seriously affect the quality of life of our people,but also affect the sustainable development of our economy as a whole.Therefore,we need to optimize the mode of economic development and unswervingly follow the path of sustainable development.Refers to consumption tax shall be levied at a specific consumer behavior or consumer goods consumption flow amount of a commodity tax,consumption tax is imposed in China’s main purpose is through the selection of levy range,the arrangement of the difference between tax rate and the levy of regulation,in order to achieve optimal tax structure,improving the turnover tax system,increase revenues and alleviate the disparity between the rich and the poor.However,with the passage of time,China’s national conditions and people’s lifestyles have changed,requiring progress along the road of sustainable development.Therefore,consumption tax should play more roles,such as regulating income distribution,promoting environmental protection and guiding healthy consumption.In this context,it is of great significance to study and discuss the effect of consumption tax on sustainable development.This thesis analyzes the effect of consumption tax policy from the perspective of sustainable development,and studies the optimization path of consumption tax policy from this perspective.This thesis is divided into six parts.the first part is the introduction,introduced the consumption tax research background and significance,domestic and foreign literature review,research content and research methods,innovation and shortcomings;The second part is the theoretical part,the first to introduce concepts,including the two concepts of sustainable development and consumption tax,then expounds some related to the sustainable development theory,tax externality theory,theory of rights and obligations and the polluter pays,the final from two aspects of producer behavior and consumer behavior analysis of consumption tax influence mechanism of sustainable development,The feasibility of consumption tax promoting sustainable development is discussed theoretically.The third part is China’s consumption tax policy and existing problems from the perspective of sustainable development.It describes China’s consumption tax policy and existing problems from the three aspects of adjusting income distribution,promoting environmental protection and guiding healthy consumption.The main problems are low level of tax legislation,unclear function orientation of sustainable development,unreasonable design of tax elements,unreasonable division of tax rights and weak flexibility of tax policy.The fourth part is the empirical analysis part,based on the panel data of 31 provinces in China from 2009 to 2018,empirical test whether China’s consumption tax plays a role in "sustainable development".The empirical results show that consumption tax plays a weak role in promoting sustainable development.The fifth part is the experience of foreign consumption tax policies from the perspective of sustainable development,which is elaborated from the following four aspects:the legislative level of consumption tax is higher,the scope of taxation is wider,the tax rate is higher,and the income belongs to local areas.The sixth part is the reform suggestion of consumption tax from the perspective of sustainable development.This thesis puts forward the following suggestions: firstly,accelerate the legislation process of consumption tax;secondly,strengthen the function orientation of sustainable development of consumption tax;thirdly,optimize the tax system elements;fourthly,rationally divide the tax rights;fifthly,enhance the policy flexibility.The innovation of this thesis lies in the following: First,the existing literature mainly analyzes the correlation between consumption tax and income distribution,environmental protection,health consumption and other variables.This thesis will study the relationship between consumption tax and sustainable development,so as to study the effect of consumption tax more comprehensively.Secondly,in the selection of alternative indicators for "Sustainable Development",this thesis chooses Human Sustainable Development Index(HSDI)to replace the level of "Sustainable Development",which can better observe the status of "Sustainable Development" in China.