Study On The Problems And Countermeasures Of Environmental Protection Tax Collection And Management In Huangpi District Of Wuhan

In recent years,the state has put environmental protection work in a prominent position in all kinds of work,and has made certain achievements.In order to further solve the problem of environmental pollution,after years of preparation,China formally promulgated the environmental protection tax law of the People’s Republic of China in December 2016,which stipulates that environmental protection tax will be collected nationwide from January 1,2018.Environmental protection tax is a new kind of tax.Its collection and management work are quite different from the various kinds of taxes that have been collected in China.The relevant management methods cannot be completely copied and implemented.Therefore,the collection and management of environmental protection tax at the initial stage are faced with many challenges.This article to enhance the level of wuhan huangpi district environmental protection tax levy management as the main research content,combined with the author in the environmental protection tax levy management work experience,from wuhan huangpi district environmental protection tax levy management basic situation,through the case analysis,literature analysis and actual interview method,the huangpi district environmental protection tax levy management rules,the collection management status and management work,analyzing the results of Sums up the existing environmental protection tax levy management taxpayer based information collection is not complete,taxpayer declare information timeliness and effectiveness is insufficient,frequency and exchange of information exchange between the three aspects of the information quality is low,and find out the causes of these problems include unreasonable organization setting,tax-related information sharing platform construction does not reach the designated position,the tax crime investigation dynamics is insufficient and so on five aspects.Then combined with the advanced experience of environmental protection tax management in Britain,Japan and the United States,the author finally puts forward five Suggestions,including optimizing the tax source management mode,accelerating the establishment of tax-related information exchange platform,and strengthening the crackdown on tax illegal ACTS.