On The Optimization Of The Coordination Mechanism Of Tax Collection And Management In The Legal System Of Environmental Protection

The green tax system is an important measure to promote the construction of ecological civilization in China by the rule of law.In January 2018,the environmental protection tax law was officially implemented,and "fee to tax" has further implemented the legal principle of tax,which is not only an important part of the in-depth tax reform,but also ushered in a new situation of environmental protection for China.However,due to the inheriting relationship between the environmental protection tax law and the emission fee collection and management system based on the "shift of tax burden",there are inherent deficiencies in the realization of its legislative purpose.Since the beginning of the year,various problems have gradually emerged.Based on the level of tax collection and management,especially the coordination mechanism of tax collection and management,the provisions of the environmental protection tax law and its implementation rules are not perfect,and the lack of supplementary implementation rules for this aspect makes the new collection and management mechanism that local tax departments and environmental protection departments participate in is not as collaborative as it should be.From the current legislative situation,the coordination of tax collection and management in China's tax law system is only made in principle,lack of detailed theoretical support and legal constraints.The legislative positioning of tax law and tax collection and management law is not clear,which leads to the weak connection validity between tax collection and management law and tax law system,not to mention the legal dilemma at the environmental level.In the specific operation,the reality of strong tax and weak environmental protection results in the unequal strength of tax authorities,the different discourse rights of the two responsible departments in the collection and management,and the biased responsibility and mission between the departments make the two departments have differences in the concept and action of environmental tax collection and management;the defects of information sharing and transmission platform easily lead to information asymmetry,making the collection and management coordination mechanism The efficiency is low;the professional skills of tax personnel are not high,which makes it difficult for departments to connect in the coordination of tax collection and management;the weak support of local government makes it difficult for the coordination mechanism of tax collection and management to carry out effectively for a long time;the coordination mechanism of tax collection and management is not only the smooth operation of power but also the mutual check and balance of power,but also the lack of relevant supervision mechanism.On the premise of adhering to the original intention of the legislation of the environmental protection tax law,the author,this paper starts from the five aspects of legal perfection,supporting guarantee,information sharing,Department linkage,supervision and accountability,and puts forward that in the procedural law,the coordination clause of tax collection and management should be established,the rights and responsibilities should be clear,the legislative position should be clear,and it should be connected with the tax law;the local government should also formulate the tax protection law according to the actual needs,Ensure the realization of the interests of all parties involved in the tax collection and management coordination;continuously improve and optimize the information sharing platform to ensure the efficiency of the tax collection and management coordination;deepen the understanding of the tax authorities on environmental protection tax to promote the effective linkage with the environmental protection departments;establish the regulatory mechanism in the tax collection and management to make the tax collection and Management Association operate smoothly within the the legal system.In order to achieve the institutional optimization and legal norms of the collection and management mechanism of the environmental protection tax law,and to promote the win-win situation between the environmental protection department and the tax department,the environment and the economy.It will also lay a good foundation for promoting the reform of resource tax,especially the multi department coordination mechanism of water resource "fee to tax".