Study On Environmental Protection Tax Collection And Management

Since the 18 th National Congress of the Communist Party of China,the state has paid more and more attention to environmental protection.The Nineteenth National Congress of the CPC took saving resources and protecting the environment as its basic national policy and proposed to implement the strictest ecological environment protection system.The environmental protection tax law was formally implemented in2018,and the sewage charge system was completely abolished.In the first quarter of2018,the environmental protection tax will be levied.This is the first time that enterprises have contacted the environmental protection tax declaration and the first time that the tax authorities have levied the environmental protection tax.The collection and management of a new tax is very important.In 2018,17 393 taxpayers filed environmental protection tax in Jiangxi Province,which levied 32 334.14 million yuan a year,a decrease of about 60% compared with the amount of pollutant discharge fee put into storage in 2017.The collection and management of environmental protection tax in Jiangxi Province mainly has the following problems: first,there are difficulties in the approval of tax authorities,such as insufficient learning and publicity,insufficient information support and immature technical conditions;second,it is difficult to detect pollutant emissions;third,the number of enterprises installing automatic monitoring equipment for pollution sources is insufficient;fourth,there are some problems detected by third-party inspection agencies.Fifthly,the cooperation between tax departments and environmental protection departments is unprecedented.There is no clear legal relationship and orientation between tax departments and environmental protection departments in the environmental tax law and regulations.According to the current environmental protection tax policies,after consulting a large number of documents and relevant information of environmental protection tax collection and management,this paper considers the collection and management of environmental protection tax based on the specific situation of environmental protection tax collection and management in Jiangxi Province,and draws lessons from the experience of typical foreign countries,and puts forward relevant suggestions for improving the collection and management of environmental protection tax.Based on the analysis of the causes of the current problems,we should improve the collection and management of environmental protection tax by increasing investment in pollutant monitoring and management,perfecting the legal system of environmental protectiontax collection and management,perfecting the collection mechanism of environmental protection tax,perfecting the construction of tax supporting mechanism,and doing a good job of tax publicity.The author chooses environmental protection tax as a research topic,which is conducive to the establishment and propaganda of environmental protection concept,with a view to contributing to the construction of environmental tax system and the coordinated development of ecological civilization and economic construction in Jiangxi Province.