Research On The Legal System Of Environmental Protection Tax Collection And Management In China

Environmental protection tax is an important tax reform measure for implementing ecological civilization construction at a certain stage in China.On January 1,2018,the Environmental Protection Tax Law of the People's Republic of China(hereinafter referred to as the “Environmental Protection Tax Law”)was officially implemented.The environmental protection tax is the first independent environmental tax in China with clear environmental protection objectives.It has taken a breakthrough step in the process of building a green tax system.In the past year,the positive guidance and reverse action of environmental protection tax have played an important role.Many taxpayers have enjoyed more dividends from tax reduction and active environmental protection,and have completed green transformation,upgrading and sustainable development.The environmental protection tax collection and management legal system is the premise and basis for ensuring the smooth and smooth collection of environmental protection taxes.It is necessary to strictly implement the “fee-to-tax reform” to achieve the purpose of legislative tax control,and it is necessary to strictly control the whole process of environmental protection tax collection and management.Although the environmental protection tax has been successfully completed in the first year of levy,the reform benefits of achieving key pollutant emission reduction targets,promoting economic restructuring,and accelerating high-quality development have begun to take shape.However,the Environmental Protection Tax Law is subject to the management of sewage charges collection and use.The creation technology of the Regulations,simply shifting the rules for the collection and collection of sewage charges,does not highlight the unique effects and institutional advantages of the tax law.The moderate intervention theory of economic law,the social standard theory,the taxation legal theory of tax law,the quantitative energy taxation theory,the environmental justice theory of environmental law,and the theory of sustainable development provide a solid theory for the construction of environmental protection tax collection and management legal system.support.On the basis of an in-depth understanding of China's environmental protection tax collection and management policy basis,collection procedures and collection and management effectiveness in 2018,the current status of environmental protection tax collection and management legal system is analyzed through relevant data from a realistic perspective.Based on the effectiveness of the first year of environmental protection tax collection in China,it is found that in the implementation process,the environmental protection tax is mainly general in the collection and management laws,the connection between the environmental protection department and the taxation authority is not clear,and the tax system design is not comprehensive.The collection and management technology is not conducive to the promotion of pollution control and implementation of regulatory and other legal systems and supporting measures and other limitations.Specifically,the Environmental Protection Tax Law establishes the collection and management model of “enterprise declaration,tax collection,environmental protection coordination,and information sharing”.Unlike the traditional tax collection and management methods,the environmental protection tax collection management involves two departments: environmental protection and taxation.The "Environmental Protection Tax Law" Chapter 4 "Expropriation Management" stipulates 12 provisions,of which up to 11 references to "environmental protection authorities",but does not clarify the legal relationship between the two departments,between the two The coordination of obligations and the allocation of powers and responsibilities are urgently needed to be further clarified in the environmental protection tax legal system.In addition,as a specific purpose tax,the environmental protection tax collection and management process has special characteristics in the collection and management technology and implementation supervision.Whether it can directly apply the Law of the People's Republic of China on Tax Collection and Management is debatable.By analyzing the realistic basis of China's environmental protection tax collection and management system,the necessity and feasibility of the environmental protection tax collection and management legal system are highlighted.As the main source of national fiscal revenue and an important means of national governance,taxation should play an important role in realizing new development concepts and provide support for promoting the stable development of China's economy and society.From a global perspective,typical countries outside the region have used taxation to protect the environment for more than 30 years.The unified legislative model,departmental cooperation system,jurisdictional division rules,taxation reform principles,and complete environmental taxes have been established in environmental protection tax collection and management.The rich experience in the collection and management of the legal system is worth learning.The experience of the reform of the environmental protection tax collection and management system in the United States,the Netherlands and other countries shows that the establishment and implementation of the environmental protection tax must respect the national conditions and adapt to local conditions.Through research and analysis of the effectiveness of the environmental protection tax collection and management legal system outside the country,we draw on the experience of environmental protection tax collection and management in line with China's national conditions,and provide reference for improving China's environmental protection tax collection and management legal system.In view of the problems existing in China's environmental protection tax collection and management legal system,this paper proposes to adhere to the basic principles of taxation,procedural justice,fairness and efficiency,and gradual progress,from the legalization of the legislative process,the rule of law,the institutionalization of the collection and management,and the standardization of law enforcement services.Four aspects proposed the concept of perfecting the legal system of environmental protection tax collection and management in China.At the level of the legal system,we should study the special provisions on environmental protection tax in the legal system as soon as possible,reasonably divide the powers and responsibilities between the taxation department and the environmental protection department,coordinate the conflicts of interest between departments,and refine the regulations on the implementation of the collection and management to make up for the environmental protection tax.Legislation defects;scientifically and rationally design the tax system,and construct an environmental tax legal system centered on the Environmental Protection Tax Law.At the supporting implementation level,gradually improve various legal systems related to environmental protection tax and corresponding series of supporting measures.“Collaborative and co-governance” is the core of the current effective implementation of environmental protection tax collection.It is necessary to establish an information integration system between departments through the establishment of a collection and cooperation mechanism between the taxation department and the environmental protection department to achieve information sharing,reduce the cost of collection and management,and improve the collection and management.Quality effect.Focus on "Internet + big data" as the basis to optimize the environmental protection tax collection and management mechanism.Comply with the requirements of improving the government's ability to govern,improve the legal mechanism of government assessment and law enforcement supervision to ensure the implementation of the tax law and supervision,and provide institutional guarantee for the smooth implementation of environmental protection tax collection and management.