Research On Environmental Tax Levy Management

On December 25,2016,China's first “Green Tax Law”--“The Environmental Protection Tax Law of the People's Republic of China”was voted at the twenty-fifth meeting of the Standing Committee of the12 th National People's Congress,and was implemented on January 1,2018.The introduction of the Environmental Protection Tax Law marks that in the field of environmental protection in China the “fee reform”has been formally confirmed in the form of legislation.As a new type of tax,both the collection and the management of environmental protection tax are highly professional,the taxation object is special,and the taxation supervision is complicated.How to do well in the collection and management of environmental protection tax has become an important research topic of the current taxation department.Based on the basic theory and principle of taxation,this dissertation systematically interprets and discusses the relevant regulations of China's environmental protection tax,and takes the practice of collection and management of environmental protection tax in L City of Hunan Province as the research object,and systematically analyzes the problems existing in collection and management since the environmental protection tax has been levied for more than a year,and comes to think about,based on the experience of collecting sewage charges and the experience of collection and management of international environmental tax,the improvement and optimization of the collection and management environmental protection tax.The first chapter of this dissertation analyzes the collection and management of environmentalprotection tax.Based the legal system of our country it defines the environmental protection tax and the levy the management of it.Also it expounds the basic principles of collection and management of environmental protection tax in China,the basic contents and the measures of the Environmental Protection Tax Law,the mode,the main contents,the process and the division of responsibilities of the environmental protection tax collection and management,and points out the necessity of conducting research on environmental protection tax levy and management.The second chapter is mainly focused on the L city of Hunan Province from the practical level,ranging from the city's environmental protection tax levy and management overview,specific measures,specific links to the collection and management effects.The third chapter mainly analyzes the defects of the environmental protection tax system design and the real dilemma faced by the taxation department.It analyzes the outstanding problems in the environmental protection tax levy and management of L City in Hunan Province.The fourth chapter mainly discusses the experience of collecting sewage charges and the experience of foreign environmental tax levy and management for China's environmental protection tax collection and management.The fifth chapter proposes countermeasures and suggestions for improving and optimizing environmental protection tax levy and management from the perspectives of improving the environmental protection tax system and strengthening the environmental protection tax levy and management.