Study On The Change Of "Sewage Charges" Policy To "Environmental Protection Tax" From The Perspective Of Advocacy Alliance

Policy change is not only the link of policy process,but also the proper meaning of realizing the operation of public policy.Any policy has its timeliness,will not be once and for all,will be constrained by many social factors,in the progress of the times and changes in social factors,the policy should also be improved.From the"sewage charges" to "environmental protection tax" change is also self-evident.In the early 1980s,China entered a period of high-speed economic development.At the same time,heavy industry,chemical industry and other industries were inevitably polluted.In order to control the impact on the environment and offset the external costs,China introduced a system of pollutant discharge fees,which was carried out nationwide.It has played a positive role in protecting the environment and reducing pollution.With the rapid development of economy,the production capacity and profitability of enterprises are gradually enhanced,and the original sewage fee system has exposed many problems.In order to coordinate the contradiction between the high-speed development of the economic environment and the protection of the ecological environment,to achieve effective environmental governance and economic model transformation.After 40 years of "sewage charges",the policy of"environmental protection tax" has shown remarkable changes.This article chooses the environmental protection tax as the research object.The reason lies not only in the high degree of concern brought about by environmental protection tax as a direct tax and the growing concern of the public on environmental protection issues,but also in the fact that the environmental payment system in China has gone through nearly 40 years,there are different alliances for policy views,policy consensus has not yet been fully formed,and at the same time relatively complete policy changes have been shown.The process of migration.This paper chooses the framework of advocacy alliance to analyze and understand the process of change from "pollution charge" to environmental protection tax,and then interprets the environmental fee system,providing some suggestions for the policy basis of environmental fee system.Advocating alliance framework is an important theoretical basis of this paper.This paper analyzes the core meaning of the framework.According to the content of the framework to understand the main process and development path of policy,this paper mainly divides the stages in chronological order.At the same time,using the framework theory of advocacy alliance as a tool,this paper expounds in detail the process of the policy change of environmental tax collection in China from "pollutant discharge fee" to "liberalization of environmental tax",and puts forward relevant opinions.Through the analysis of the environmental protection tax system through advocacy alliance framework,the following conclusions are drawn:Levying environmental protection tax is the key step of levying environmental tax and fee,and is the foundation of building environmental tax system.Environmental charges should not be limited to the Levy of environmental protection tax,but should establish a broad tax system in which multiple taxes cooperate with each other.At the same time,the tax system should be adjusted scientifically to make it conform to relevant economics.The principle is to incorporate some heavily polluted products and behaviors into the taxation target and then erase the lack of social costs brought about by negative external effects.The relevant tax rates should be determined according to the "user pays" principle.At the same time,the cooperation among departments should be strengthened to prevent the occurrence of the phenomenon of self-cleaning,and the tax authorities should be established and improved.Collaboration with environmental protection organs should be strengthened to enhance the practical application of e-government system,promote the rapid transfer of government information to the internal,facilitate external inquiries,and implement the principle of efficient and convenient for the people in depth.At the same time,cost should be taken into account to avoid additional costs in tax activities.At present,the environmental toll system is still not enough concerned about the operation and technical aspects of the collection and management,which will lead to the high cost of collection,waste of the collection department or tax and fee transfer lead to the increase of taxpayers'burden.The law is not enough for itself,and supervision should be strengthened so that the Levy of environmental protection tax can be implemented.Finally,we should benefit from the cooperation between the subject and object of taxation,so as to achieve the final effect of environmental governance.