Study On The Collection And Administration Of Environmental Protection Tax

The unpaid use of the ecological environment,while bringing rapid economic development,has also caused humans to pay a heavy price.Achieving the coordinated and sustainable development of the economy and the ecological environment is an urgent problem in China.The role of environmental protection tax has been verified in many western countries.In recent years,China's taxation policy has also been continuously adjusted and its role in environmental protection has continued to emerge in practice.On January 1,2018,China's first environmental protection tax law came into effect.Air pollutants?water pollutants?solid waste and noise,four types of pollutants were collected by the environmental protection department in the past,but now they are collected by the tax department.The levy of environmental protection tax is of great significance for a transition economy like China.This paper take D district of Jiangxi Province as an example,through the basic situation of environmental protection tax collection in Area D of Jiangxi Province in the past two years.Based on the theory of public administration,this paper analyzes the problems encountered by the tax system of D district in Jiangxi Province in the process of implementing China's environmental protection tax policy,it is found that there are some problems,such as low tax compliance of taxpayers,lack of tax laws and policies,and high risk of daily collection and management,this paper puts forward some suggestions,such as detailing relevant policies and regulations,enriching relevant policy mix,standardizing daily management,and strengthening the role of the government.