Research On The Problems And Countermeasures In The Implementation Of Environmental Protection Tax

According to the recent research,in the past 50 years,due to the human economic activities,the biological species decreased by 35%,freshwater animals decreased by 56%,marine organism decreased by 36%and forest species decreased by 13%.However,behind the rapid development of economy,natural environment is increasingly deteriorating,and some of the damage is permanent.At the same time of achieving economic benefits,how to make reasonable utilization and protection of natural resources,that's a common problem for all the countries in the world.In order to speed up the construction process of environmental friendly,resource conservation society,completes the reform practice in tax field of environmental governance,since January 1,2018,the environmental protection tax came into effect.As a special tax in the field of ecological protection,it replaced the sewage charging system which had carried out for nearly 40 years,came on the scene as the core of the green tax system.For a newborn in the tax area,what problems will it encounter in?This paper selects Baotou,an old industrial base as a specific case,based on the domestic and foreign research results,elaborated the concept and theory which related to environmental protection tax,according to the summary and analysis during the implementation of environmental protection tax,combined the questionnaires and the face-to-face interviews,found out the problems during the implementation of environmental protection tax,such as the incidence of taxation is narrow,the tax rate is single,the tax-related information sharing platform has not been built up,the declaration data lack of standardization,the local government lack the initiative in tax collection and administration.Then figures out the main reason may be this tax was imposed late,no complete legal system to guarantee,the taxation object measurement need strong technology.Based on comprehensive analysis,the author put forward some countermeasures and suggestions as expand the incidence of taxation,establish the system which raising tax for the excessive emission pollutants,completed the tax-related information sharing platform as soon as possible,ensure the quality of declaration data,improve the initiative of local government in tax collection and administration,so many measures to optimize the implementation of environmental protection tax in our country.