The Study Of Consumption Tax Reform In The Perspective Of Environmental Protection

In recent years,with the development of the times and the progress of science and technology,the footstep pursuiting economic growth is accelerating.Excessive industrialization has led to excessive consumption of natural resources and aggravated environmental pollution.Furthermore,different countries face various problems due to different historical background and social economic development level.Take our country as an example,due to the expansion of dense population structure,the primary energy consumption structure given priority to coal and industrialization,the development mode with high resource consumption and environmental deterioration makes the present China to face serious ecological environment problems.Poor air quality,frequent fog haze days,eutrophication caused by nitrogen and phosphorus pollution,plastic packaging and white pollution problems in the national scope creep,severe loss of land resources,forest and mineral resources,and so on,a series of environmental pollution and energy consumption problems seriously restrict the future of China's economic development and threaten human life as well.Along with further deterioration of the situation and the awareness of the masses,the resources and environmental problems have drew the attention of the country---the development of green power concept has been involved in "much starker choices-and graver consequences-in planning." The planning that the ecological environmental quality will be overall improved is took as one of the main goals of economic and social development,which demands the green production mode and life style,rising low carbon levels,and sticking to the basic state policy of resource conservation and environmental protection,making it clear to build a resource-conserving and environment-friendly society so as to advance the construction of beautiful China.Environmental protection work depends on the regulation of national macroeconomic policies.Among them,tax revenue can adjust social production,exchange,distribution,and consumption.As an important lever of macro-control,it promotes the healthy development of social economy.In terms of ecological environment protection,although our country has not set up independent environmental tax,some of taxes protect the ecological environment function,for example,consumption tax.As one of the important turnover tax in our country,its function is not only confined to ensure fiscal revenue and adjust income distribution,but also affect consumers and producers of production to reduce the use of environment-friendly consumer products,thus reducing its impact on the environment of negative externalities,achieving the purpose of saving resources and protecting ecological environment.In this paper,based on the ecological environment protection perspective,the function of consumption tax to protect the ecological environment of the theoretical basis and mechanism of action is introduced,through the "greening" of our country active consumption tax on the role of environmental pollutant emissions of empirical analysis to get the conclusion that the degree of "green" consumption tax and industrial waste gas,waste water and solid wastes are negatively correlated.To impose consumption tax to unfriendly consumption goods has a promoting effect to ecological environment protection.After the analysis of the present problem of consumption tax system in our country,the foreign consumption tax system is introduced,putting forward a series of reform proposals in order to better play the utilities of consumption tax,which are specified as follows---expanding the scope of consumption tax,optimizing the design of the consumption tax,adjusting the way of consumption tax levy,implementing the way of "tax excluded in price",broadening the tax and raising the level of consumption tax collection and administration.Pure consumption tax system reform might get limited result.The help of relevant supporting measures is still needed,such as the excise tax legal system construction,the part about the environment of consumption tax revenue "earmarks",increase of the publicity of consumption tax in environmental protection,the development of new energy,etc.