The Study On Legal Problems Of Green Comsumption

A wave of green consumption has appeared in China since1999, althoughmore than ten years past, green consumption is still not popular enoughin China. Because it has direct influence on consuming behavior,consumption tax becomes a significant instrument to promote greenconsumption. To lead green consumption is not the legislative purpose ofconsumption tax law, which in turns weakens the popularization of greenconsumption. The aim of this article is offering improvement suggestionsfor the consumption tax law of China.Because green revolution in developed countries began earlier thanChina, so the relevant legislation in those countries is more perfect.For example, Japan enacted a statute called Green Consumption Law. Withregard to legal problems about green consumption, domestic scholars havecarried out a lot of studies, covering legislation and judicature,including taxation scope, tax rates and taxation links, however, thecurrent studies are not systematic and concrete. In view of consumptiontax adjusting the consumption behavior, this paper hopes to give it a morecomprehensive and detailed implementation advice.This study utilizes a variety of research methods, includingquestionnaire, interview, institutional analysis method and comparative study. ChapterⅠdelimits green consumption, consumption tax law and thescope of this study, through analyzing the opinions of different scholarsat home and abroad. By analyzing the statistical results of thequestionnaire, the second chapter shows the status quo of consumer’sacceptance and awareness to green consumption. ChapterⅢidentifies thedeficiencies of current consumption tax law, by analysis consumption taxregulations related to green consumption. The fourth chapter introducedgreen consumption legislation abroad, such as the United States, Japan,Canada and the European Union, which are good references to modify theconsumption tax law of China. Chapter Ⅴ gives the specific advice toimprove the consumption tax law of China, from aspects of the taxationscope, tax rates, taxation links and tax privilege.This study shows a lot of first-hand information about Chinese greenconsumption situation, which is obtained by counting the questionnairedata. Another innovation of this paper is the specific recommendationsto improve China’s consumption tax law. The shortcomings of this paperare that the limited sample of the survey may affect therepresentativeness of its results, and due to the author’s ability, theimplementation advice hasn’t done detailed feasibility analysis.