党的十八大首次把生态文明建设和经济、政治、文化和社会建设并列,共同构成我国“五位一体”的总体战略布局。2015年10月,党的十八届五中全会正式提出了创新、协调、绿色、开放、共享五大发展理念,“绿色发展”正迅速成为人们关注的焦点。税收是财政收入的主要来源,税收政策是宏观调控的重要手段,作为我国的主体税种,消费税正以其选择性课征和差别化 For the first time, the 18th National Congress of the CPC puts the construction of ecological civilization in line with the economic, political, cultural and social construction and jointly constitutes the overall strategic layout of our “five in one”. In October 2015, the Fifth Plenary Session of the 18th CPC Central Committee formally proposed the five major development concepts of innovation, coordination, greenness, openness and sharing, and “green development” is rapidly becoming the focus of attention. Tax revenue is the main source of fiscal revenue. Tax policy is an important means of macroeconomic regulation and control. As the main type of tax in our country, consumption tax is being levied and differentiated