On The Legal System Of Environmental Protection Tax Collection And Administration In China

China’s Environmental Protection Tax Law,promulgated in 2016,is China’s first green tax law and the first one-line tax law in China to promote ecological civilization construction.China’s environmental protection tax refers to an independent type of tax that levies taxes on behaviors that directly discharge pollutants into the environment for the purpose of environmental protection.The collection and management of environmental protection tax in China is different from the collection and management of other taxes.The management of environmental protection tax collection has special characteristics,including: the initiative of tax declaration,the professionalism of tax collection and management,the coordination of departments and the dissent of abnormal declarations.It is precisely because of its characteristics of collection and management that the collection and management of environmental protection tax cannot directly follow the traditional tax collection and management system.The collection and management of environmental protection tax needs to continuously improve the environmental protection tax collection and management legal system.The main contents of the environmental protection tax collection and management legal system include: tax collection,tax inspection and legal liability for violation of the tax collection and management law,as well as protection of taxpayer rights.Throughout the current tax collection and management legal system,it is found that the relevant laws and regulations in the process of environmental protection tax collection and management are inconsistent.For example,there are inconsistencies in the regulations on the traditional collection and management system and the environmental protection tax collection and management system in terms of taxation approval and tax inspection.At the same time,returning to the legal system of environmental protection tax collection and management,it is found that there are still some imperfections in the environmental protection tax collection and management legal system,mainly: the environmental protection taxation nuclear customization degree,the tax inspection system is not perfect,and the relevant subject legal liability is absent.And the tax relief system is insufficient.In order to improve the environmental protection tax collection and management legal system,first,it is necessary to revise and improve the relevant provisions of the Tax Collection Management Law,improve the laws and regulations related to environmental protection tax collection and management,and ensure the efficient collection and management of environmental protection taxes.Second,it is necessary to improve the specific content of the environmental protection tax collection and management legal system,such as: improve the environmental protection taxation nuclear customization degree,tax inspection system and the legal responsibility of related subjects,and improve the tax relief system.