Study On The Deviation Of Environmental Protection Tax Policy Implementation In China

Since the reform and opening up 40 years ago,China has become the second largest economy in the world.However,while developing the economy,the extensive economic growth mode has caused serious damage to the ecological environment,and environmental pollution has become increasingly prominent.On the one hand,the deterioration of the ecological environment will directly affect the health and safety of the people,and even endanger life.On the other hand,environmental pollution also restricts China’s economic transition to sustainable development and green economy,leading to a vicious circle of mutual restriction between economic development and ecological environment.Therefore,China has formulated,deliberated and adopted the environmental protection tax law,which will come into effect on January 1,2018.The environmental protection tax replaces the pollutant discharge fee previously collected and completes the tax reform of fee to tax.By sorting out the evolution process of environmental protection tax,this paper grasps the goal and principle of environmental protection tax policy,and understands the performance of policy implementation and deviation.Mainly aimed at the lack of levy object is not complete,inter-departmental cooperation,policy incentives and penalties,inadequate timeliness and accuracy of information data deviation,Smith policy execution model,from the policy design and implementation of the subject,target groups and policy environment and so on four dimensions,analysis on the policy design is too conservative,lack of policy executors execution,the target group idea lag,the deep reasons of the policy environment constraints.And draw lessons from foreign experience,put forward to perfect the environmental protection tax policy design,improve the working mechanism of executive main body,and improve the target group of tax compliance,and create a good environment for policy implementation of policy recommendations,in order to improve the science of our country’s execution of environmental protection tax policy,effectiveness,and provide reference for relevant government decision-making.