Abstract: Improving the green tax system is an important measure to achieve the carbon peaking and carbon neutrality goals. Based on the theory of externalities, taxation theory and price elasticity theory, this paper analyzes the mechanism and path of the impact of carbon emission release constraints on the liquor manufacturing industry through the green tax system, and takes Sichuan Province, a major province in the liquor industry, as an example for empirical analysis, so as to provide a theoretical basis for the green development of the liquor industry under the carbon peaking and carbon neutrality goals from the theoretical and practical levels.The results show that the liquor industry is facing challenges brought by carbon emission constraints at this stage, and the green tax system is conducive to promoting the low-carbon transformation of the liquor industry. The green tax system mainly promotes the low-carbon transformation of the liquor industry by increasing R&D investment and optimizing the industry structure. The green tax system will increase the operating costs of liquor enterprises, change the consumption structure of liquor, and bring greater challenges to small and micro enterprises. In this regard, it is recommended to improve industrial policies to protect the development of small and micro enterprises, formulate reasonable tax rates to reduce the impact on the consumption structure of liquor, and encourage liquor enterprises to increase investment in research and development to accelerate the low-carbon transformation of the industry.

Key words: double carbon goal, green tax, liquor industry, tax system implications