Analysis On The Dilemma Of The Implementation Of Environmental Protection Tax And The Legal Countermeasures

The environmental protection tax law has also experienced a process from scratch in China.On December 25,2016,the 25 th meeting of the Standing Committee of the 12 th National People’s Congress deliberated and passed the environmental protection tax law of the people’s Republic of China,which was formally implemented on January 1,2018.China has the first environmental protection tax law.This is a process from scratch,which is undoubtedly an important practice of the establishment of the legal system of environmental protection tax in China.While discussing the legal system of China’s environmental protection tax,it should be noted that before the formulation of China’s environmental protection tax law,China formally established the pollution charge system as an administrative means of China’s environmental protection and environmental governance as early as the early 1980 s.The emission fee system has existed in China for nearly 40 years,but it has been replaced by the environmental protection tax because of the limitation of the times,the lag of the system and the imperfection of the design.From the first levy period in April 2018 to the current implementation period of nearly two years,environmental protection tax has played its unique advantages in taxation.However,China’s environmental protection tax is directly translated from the emission fee system by the principle of shifting the tax burden.There are many problems at the legal level and the implementation level,which affect the implementation effect of China’s environmental protection tax.Therefore,China’s environmental protection tax It is imperative to improve the laws and measures in the field of environmental protection tax collection and management.This paper starts from the theoretical basis and core concepts of the existing environmental protection tax,introduces the practice of environmental protection tax in China,and introduces the relevant systems of environmental protection tax in foreign countries.On this basis,this paper analyzes the defects and problems in the collection and management of environmental protection tax law from the aspects of law and practice,puts forward suggestions for revising the law,finds out the legal basis to guide the practice management,and gives corresponding countermeasures,so as to ensure the accurate and effective collection and management of environmental protection tax.