Law Problem On That Efficiency Of Environmental Protection Tax In China

Environmental protection tax collection and management problems for the country's ecological environment protection is very important,through the reasonable legal regulation to tax,can very good play green taxes for the promotion of environmental protection.In terms of the current situation in our country,the environmental protection tax law regulation,there are still some deficiencies in our country there is the problem of the environmental protection tax collection and administration efficiency,so this article attempts to our country's environmental protection problems of legal regulation of the tax collection and management efficiency for systematic study.Environmental protection tax in some countries to have implemented for many years,and played a good role to their environmental protection,compared to our country,our country is still in its infancy stage of environmental protection tax collection and administration,not form a reasonable and comprehensive system of environmental protection tax collection and administration law and in the process of specific collection,collection of improper words may cause collection efficiency is low.So,we should use legal perspective to study the issue of environmental protection tax collection and administration efficiency,adopt the combined plan tax basis and efficient modern collection way to improve the efficiency in the process of collection and management.Such already can make environment tax should play its environmental protection function of the play,and to stand in the perspective of improving environmental protection tax collection and administration law system of institutionalized to ensure the efficiency of tax collection and administration,focus on the allocation of rights and obligations between departments,the influence of the collection and management procedures on the collection and management efficiency,and a series of problems.