Research On China's Consumption Tax Effect Based On Green Development

In the report of the 19 th National Congress of the Communist Party of China,General Secretary Xi Jinping repeatedly stressed that it is necessary to adhere to the green development mode,adhere to the harmonious coexistence of man and nature,and practice the concept of " Lucid waters and lush mountains are invaluable assets".This reveals that green development has become the theme of our new era,indicating the future direction of our country,that is,we must carry out sustainable development on the basis of not exceeding the ecological capacity and resource carrying capacity.With the course of more than 40 years of reform and opening up,China's economy has developed rapidly and created a miracle in the history of world development.However,the economic development has also paid a large price,that is,the great consumption and waste of natural resources,the serious damage of the environment and the imbalance of the ecosystem.The existence of these problems not only seriously affects the quality of our lives,but also hinders them.The sustainable development of the economy.Therefore,it is necessary to change the economic development model and take the green development path.The taxation object of consumption tax has certain selectivity,and its adjustment scope mainly includes: special consumer goods,luxury goods,high energy consumption products,non-renewable scarce resources consumer goods.It is precisely because of this advantage that the consumption tax can play a very good driving effect in promoting China's green development.In order to achieve the goal of China's green development,it is of great practical significance to study whether China's consumption tax has played a role in green development.Firstly,through theoretical analysis and current situation description analysis,this paper shows the feasibility of consumption tax playing a role in green development in theory and the necessity of taking the green development road in China.Then,the annual panel data of 30 provincial administrative units in China is used.Using the panel vector autoregression PVAR model to analyze whether the current consumption tax in China has played a role in green development,the conclusions are drawn and relevant policy suggestions are put forward.The first chapter of this article is an introduction,introduces the research background,research significance,literature review,innovation points and deficiencies;The second chapter is the related theoretical research on the consumption tax to promote green development.First,it introduces the concepts of green development and consumption tax,and then introduces some existing theories such as externality,Bigo tax,and sustainable development theory.Finally,the paper analyzes the mechanism of consumption tax affecting green development from two aspects: producer behavior and consumer behavior,and discusses the feasibility of consumption tax promoting green development theoretically.The third chapter analyzes the present situation and problems of the current consumption tax in green development.The present situation of consumption tax in China is investigated from three aspects: tax scope,tax rate and tax revenue.The problems are mainly in the green scope,tax rate design,taxation method and taxation link;The fourth chapter is the empirical analysis,based on the provincial panel data of 30 provincial administrative units in China to test whether the consumption tax has played a role in "green development",mainly based on the PVAR model.Empirical results show that the consumption tax in promoting green development in China has only a weak effect,and it has not played a good role in guiding green development.The fifth chapter is the foreign experience of the consumption tax reform in China.It is mainly compared from four aspects: the scope of collection,the object of taxation,the method of taxation,and the tax burden.Through the comparison,the following points can be used for reference: should expand the scope of excise tax,increase the excise tax burden level,increase excise tax environmental protection content;Chapter VI contains a number of suggestions to address existing problems.There are the following main points: First,expand the scope of green consumption tax taxation,second,optimize the design of consumption tax tax rate,third,adjust consumption tax taxation method,fourth,adjust consumption tax taxation link,and fifth,follow up related supporting measures.The innovation of this paper is: First,the paper introduces control variables in the process of empirical analysis,and to a certain extent,it enhances the rigour of empirical analysis;Second,on the choice of alternative indicators for "green development",this paper chooses to replace "green development" with energy consumption per unit of GDP,and can better observe the status of "green development” in China.