Deepening Reform Inquiry Of China's Consumption Tax On The Perspective Of Environment Protection

Since China's reform and opening up,our country has achieved rapid development under the mode of "high consumption and high pollution" for more than 30 years.As we have made significant economic gains,we cause great damage to the environment at the same time.And frequent fog and haze in recent years reminds us that we should turn our eyes to environmental issues.Tax as a means of environmental management,in the "green" tax practice abroad, has reached a certain environmental effects. In the case of China,with the introduction of environmental taxes not actual temporarily,the "green" tax force is relatively weak. In China's "green" taxes,consumption taxe accounted for a heavier character.At the same time,the range of consumption tax is relatively limited,which means we have choices in selecting products to pay tax.Consumption tax,whith characters of targeted and flexible, therefore should assume more environmental responsibility.Since the introduction in 1994,the consumption tax has been one of the main taxes of China,whith the function of organizing fiscal revenue and macro-control.As We ensure the revenue raising function of consumption tax,more attentions should be given to environmental protection,whith the purpose of consumer guide,correcting external costs,optimizing the industrial structure.This paper gives a theoretical analysis of environmental effects of the current consumption tax,and then point out the ways to play the environmental effect of the consum ption tax.After that,we describe the "greenness" of consumption tax and the "greening" road of consumption tax.On this basis,we select annual data from 2002 to 2011 of 30 provinces and use panel data models to make an empirical analysis of the effect of co nsumption tax on inenvironmental protection.And we make a conclusion that consumption tax has a certain role in environmental protection,but the role is very limited.This paper analyzes reasons of why the impact of the consumption tax is too small,combined with the experience "greening" of the developed countries,and put forward the current problems in the consumption tax.At the end of this paper,we give the corresponding principles and policy recommendations for the consumption tax reform.