基于环境保护视角的消费税改革研究

Consumption Tax Reform from the Perspective of Environmental Protection

近年来,我国经济社会发展在取得丰硕成果的同时,环境也遭受到了极大的破坏。党的十九届四中全会指出,生态文明建设是关系中华民族永续发展的千年大计,必须更好地推进生态文明建设。而税收作为环境治理的一种手段,在国外的环保税收实践中已经取得了一定成效。消费税作为我国重要的流转税之一,通过改变消费者和生产者的行为来降低负外部性消费品的使用量,最终实现保护环境和节约资源的目的。通过分析消费税和绿色发展等相关理论,对我国消费税促进环境保护的积极作用进行了探讨,针对现行消费税制度存在的问题,从环境保护视角入手提出了优化我国现行消费税的征税范围、税率以及相关配套措施的建议。

In recent years,China’s economic and social development has achieved fruitful results,while the environment has also suffered great damage.The Fourth Plenary Session of the 19th Central Committee of the CPC proposed that the construction of ecological civilization is a millennium plan related to the sustainable development of the Chinese nation,which must be better promoted.As a means of environmental governance,tax has made some achievements in foreign environmental tax practice.As one of the important turnover taxes in China,consumption tax reduces the use of negative externality consumer goods by changing the behavior of consumers and producers,and realizes the purpose of protecting the environment and saving resources.Based on the analysis of the theories of consumption tax and green development,this paper discusses the positive role of consumption tax in promoting environmental protection in China.In view of the problems existing in the current consumption tax system,this paper puts forward suggestions on optimizing the scope,tax rate and relevant supporting measures of the current consumption tax in China from the perspective of environmental protection.