Research On Perfecting China's Consumption Tax System Based On The Perspective Of Green Development

With the rapid development of the global economy,Countries around the world have paid more and more attention to green development and actively adopted taxation measures to enhance people's awareness of green living and green taxation.In 2017,the 19 th National Congress of the Communist Party of China proposed to adhere to the new development concept,comprehensively deepen institutional innovation in green development,improve the institutional design of green consumption,and promote the formation of green development and lifestyles.Consumption tax,with its selective taxation scope and differential tax rate,is an effective means of regulating production and consumption.As a core component of green taxation,the green function of consumption tax plays an important role in promoting green consumption and green development of services.However,China's consumption tax system was established late and has limited adjustment.Compared with the consumption tax system of developed countries,it has many shortcomings,and it is difficult to fully exert its green function.With the continuous development of China's politics,economy and society,the consumption tax must be adjusted and improved in a timely manner according to the national conditions.The green consumption tax systems of the United States,South Korea,Japan and the European Union are at the leading level in the world,Their related research is rich,and the green effect is more obvious,and they have important reference significance for the improvement of China's consumption tax system.Therefore,actively reforming China's consumption tax system and giving full play to the green functions of consumption tax has a very positive impact on promoting green development.Based on this,this paper takes the green development as the perspective and based on the theoretical basis of consumption tax and green development.By analyzing the greening status and problems of China's consumption tax,and drawing on the successful experience of the international typical green consumption tax system,combined with China's national conditions,it proposes reforms to improve China's consumption tax system,which mainly including accelerating the legislative process and emphasizing the positioning of green functions,the optimization of taxation factors and the strengthening of green taxation,as well as the improvement of supporting mechanisms and special earmarking for green income.and put forward specific suggestions for constructing the green tax item and tax rate design of China's consumption tax.