Research On The Levy And Management Of Environmental Protection Tax In China

Since the reform and opening up,although China has made remarkable achievements in economic and social development,many problems have been exposed in environmental protection.The deterioration of ecological environment threatens the sustainable development of economy and society.At present,the discharge data of major pollutants monitored by China’s environmental monitoring system show that the discharge of various pollutants is still serious,and the environmental protection work is urgent.The 18 th national congress of the communist party of China proposed to build a beautiful China,and the 19 th national congress raised ecological and environmental protection to an unprecedented strategic height.In order to protect and improve the ecological environment,make the emission reduction effect more significant,and make the collection of relevant fees more mandatory,the state has worked out and formulated an environmental protection tax(hereinafter referred to as an environmental protection tax),and gradually implemented the environmental protection tax from the system of sewage charges.In addition,China promulgated the environmental protection tax law in 2016 and formally implemented it in 2018,which provided a solid legal basis for the official collection of environmental protection tax and tax administration.In the past two years,the collection and administration of environmental protection tax has been running smoothly.However,due to the short implementation time and many characteristics of the tax,there are many problems in the collection and administration of environmental protection tax.By means of literature research,investigation and interview,statistical analysis and other methods,this paper takes the practice of environmental protection tax collection and management in W city,shandong province as an example to study and analyze the relevant issues in the collection and management of environmentalprotection tax.This paper focuses on the current situation of environmental protection tax collection and management in China and the obstacles it faces,including information asymmetry of environmental protection tax collection and management,unsmooth data sharing between departments,inaccurate self-declaration of enterprises and low acceptance of small and medium-sized enterprises.On the basis of comprehensive analysis of the causes behind these problems,and in the Netherlands,Germany and other developed countries green taxes levied on the basis of experience,in view of the current W city problems found in the green taxes levy management,combined with China’s national conditions,put forward the Suggestions on five aspects,namely the explore to set up the special fund is special system,strengthen information sharing and department coordination,innovation collection procedures,conduct propaganda guidance,improve the supporting system to improve the public participation and so on,in order to implement green taxes levied effect,achieve the goal of protection and improvement of ecological environment.