Research On Environmental Protection Tax Collection And Management In B City Of Shandong Province

In recent years,the problems of environmental pollution and ecological destruction in China have become more and more serious.The sewage charging system that has been implemented in my country for more than 30 years has been unable to effectively solve the environmental pollution problem due to low charging standards,insufficient rigidity in law enforcement,and easy breeding of corruption.The collection of environmental protection taxes is imminent.In order to solve this major problem that plagues the construction of ecological civilization,the Party Central Committee proposed at the Third Plenary Session of the Eighteenth Central Committee of the Party to promote the reform of environmental protection fees and continuously deepen the reform of the tax system.In December 2016,the"Environmental Protection Tax Law of the People's Republic of China" was approved by the Standing Committee of the 12th National People's Congress and was officially implemented on January 1,2018,marking my country's realization of the reform goal of changing from sewage charges to environmental protection taxes.Strengthening the management of environmental protection tax collection is conducive to restricting the production and operation of enterprises,reducing pollution emissions,and strengthening environmental protection.It has a very important role in promoting the modernization of national governance capabilities and improving governance levels.This article focuses on the theme of environmental protection tax collection and management,with the background of deepening the reform of the tax system and protecting the ecological environment,elaborated on the development stage and achievements of environmental protection tax collection and management,By comprehensively reviewing the current status of environmental protection tax collection and management in City B of Shandong Province,it accurately locates various problems in the process of environmental protection tax collection and management in City B.Mainly,it is difficult for tax authorities to find out the environmental protection tax source,and it is difficult for small and medium-sized sewage companies to declare their own taxes.1.Difficulties in reviewing and reviewing the declaration data of polluting enterprises,and difficulty in transmitting tax-related information among taxation and environmental protection departments,and the problems have been addressed from the perspective of low compliance of polluting enterprises,the lack of investment in monitoring technology,the need to improve the collection and management level of tax authorities,and the inadequacy of the environmental protection tax supporting mechanism.In-depth analysis.By drawing on the advanced experience of the United States,Japan,and Singapore in environmental tax collection management,how to improve and develop environmental protection tax collection management,from deepening tax source management,strengthen law enforcement inspection,increase technology investment,strengthen risk management,strengthen data review,and optimize tax payment Services,perfect supporting mechanisms and strengthen departmental cooperation have put forward scientific and effective countermeasures,which are very important for improving the quality and efficiency of environmental protection tax collection and management,controlling and reducing pollutant emissions,protecting and improving the ecological environment,and promoting the construction of ecological civilization.Practical significance.