Research On The Green Effect Of Consumption Tax In China

With the progress of the times and the development of society,the global environment and resources are increasingly endangered by the high-energy consumption and high-pollution industrialization,the increasingly serious shortage of resources and environmental problems force people to shift their attention from economic development to economic,social,environmental and other aspects of coordinated development.Nowadays,the theories of ecological economy,circular economy,sustainable development and green development have gradually become important theories for the economic and social development of various countries,the basic direction of development is mainly to the economic green development,social green development,ecological green development and so on.The 19 th National Congress of the party proposed to adhere to the "two mountains concept" and the new development concept,and the report of the 19 th National Congress added the word "beautiful" to our country’s new goal of struggle,fully illustrate the current party and the State of green development and green way of life attention.This also means that our economic construction work in the future will be carried out closely around the theme of "Green",that is,we should always have a sense of awe towards the ecological environment,sustainable economic development can only be achieved on the basis of full consideration of ecological carrying capacity.And taxation can not only be used as a way for the state to organize financial revenues,but also as a tool for policy regulation,nowadays,many countries are adopting various tax systems such as environmental tax,carbon tax and consumption tax to achieve the goal of improving the ecological environment,consumption tax is the third largest tax after value-added tax and enterprise income tax.It is levied for specific tax items,so it can well convey the government’s policy guidance and become a powerful regulatory tool.Therefore,digging the green environmental protection function of consumption tax and strengthening the green environmental protection effect of consumption tax will undoubtedly promote the protection of ecological environment in our country.This paper mainly studies whether the green environmental protection effect of China’s consumption tax has been brought into full play.Theoretically,firstly,it combs out the existing theories about the functions of consumption tax in Green Development,energy conservation and environmental protection,then it analyzes the mechanism of the effect of consumption tax on green environmental protection from the angle of consumers and producers.On the positive side,this paper constructs a mathematical regression model based on the annual panel data of 30provincial-level administrative units in China(excluding Tibet because of the particularity of ecological development environment,excluding Hong Kong,Macao and Taiwan because of the availability of data)in the past ten years,the results show that China’s consumption tax has made a certain contribution to the control of air pollution and the improvement of environmental problems,but it is still far from the theoretical expectation,the green environmental protection effect of Consumption Tax in China should be further strengthened and the system of green consumption tax in China should be further perfected and developed.