Abstract: To improve the economic growth by expanding consumer consumption has been a focus of the 12th Five-year Plan. However, while the resident consumption is still insufficient, there exist such phenomenon as “high material desire, high consumption and high emission”. In order to promote the transformation of the economic development mode and achieve sustainable development, it is crucial that we should give full play to the tax policies to guide the behaviors of the market entities. Therefore, according to the ternary structure of sustainable consumption model of low material desire, low consumption and low emissions, this paper puts forward some recommendations concerning the tax policy system that cover all the links of consumption pattern, such as ecological, environmental, economical links, and combining the guiding, adjusting, encouraging and punishing functions into one, so as to boost the establishment of China’s sustainable consumption mode.

Key words: resident consumption model; sustainable consumption; tax policy; tax incentive