Research On Tax Policy Promoting Green Consumption

Since the middle of the last century,the problem of ecological imbalance in the world has become more and more serious,and environmental governance has gradually become a matter of national importance.When green consumption as a new trend of the international consumer begin to enter the public eye and developed gradually,people realized that the progress of mankind itself,the sustainable development of society has unusual significance.The economic development of our country in recent years has been very fruitful achievements,but at this stage can't be denied by some objective problems,mainly is the environmental and ecological problems,but still need to social development,and what we need is a sustainable development.China wants to become a responsible big country,it should actively carrying out green transformation development and promote green consumption.Green consumption can reduce the loss of natural resources,reduce emissions of harmful substances,accelerating the formation of the green society,and is a kind of rational and moderate consumption,these is the demand of economic sustainable development.Green consumption advocates that consumers should buy products that help themselves and public health,which is the external form and intrinsic motivation of the circular economy in the consumption field.Research on the promotion of green consumption has great theoretical value and practical significance for solving the problems of environmental pollution and ecological destruction in China's development.And tax means is a favorable measure of the government's macro-control,using the tax to achieve the purpose of promoting green consumption is reasonable and feasible.In this paper we will clear the connotation of green consumption,analyzing the current situation of our country present stage of promoting green consumption tax policy and the existing problems.And using the successful experience of European and American countries.we propose feasible and reasonable suggestions for China's green tax system to promote green consumption.This paper regards tax policy of promoting green consumption as the research object,reviews and summarizes Chinese present policies of promoting green consumption,aims to construct the green tax system.There are some problems and insufficiency about the related tax policy to promote the green consumption in China,we need to adopt scientific analysis method,combining with the successful experience of Europe and the United States,to propose suggestion of innovating tax policy to promote green consumption.This article includes five parts.Chapter one:introduction.This article mainly elaborated the research background of this article and the research's theoretical and practical significance.The main content of the research on green consumption at home and abroad and the main methods are studied,pointed out that the innovation of this article,at the same time points out the problems.Chapter two:basic theoretical analysis of green consumption.This paper introduces the basic meaning of the consumption and green consumption,illustrate the relationship between consumption and economic growth,then explain the relationship between the green consumption and economic sustainable development.This shows that it is necessary to promote green consumption.Then we analyze the mechanism of tax incentives to encourage green consumption.First.the tax is an important means to regulate consumption.The principle of Pigou taxation shows that tax has a constraint on consumption,and preferential tax policy has incentive effect on consumption.Then explain the basic effect of tax regulation consumption namely substitution effect and income effect.The third chapter mainly analyzes the current situation and existing problems of the tax policy of promoting green consumption in China.The tax policy measures related to green consumption in China are summarized and introduced,and the existing defects in current tax policies are summarized based on the analysis of the present situation.Chapter four:the tax policies of European and American countries guiding green consumption and their inspiration to China.Through the analysis,summary and comparison of the characteristics of green tax policy in these European and American countries,the practical experience can be summarized.Chapter five:propose perfect tax policy suggestions.Through the inspiration of European and American countries,the paper puts forward some suggestions to improve the tax policy of promoting green consumption in China.