On Legal Issues Of China's Environmental Tax Cooperative Administration System

Environmental protection tax is the most important economic means of environmental protection and has been widely recognized by various countries.The effective administration of environmental protection tax in China needs to rely on strong technical means.The content involved is complex and extensive.The tax authority alone cannot meet the demand for environmental tax collection and management.It must rely on other relevant departments such as the ecological environment protection department and the public.Cooperation can ensure the effective collection and management of environmental taxes.Therefore,environmental protection tax collection management poses a great challenge to the traditional tax collection and management model.In order to cope with the new tax challenge of environmental protection tax,which requires the deep cross-cooperation and collection of tax and ecological environment departments,China has also initially established a system whose environmental protection departments can assist the taxation department in the collaborative collection and management of environmental taxes.The main method is that the environmental protection department performs the testing and provides the taxation authority with most of the basis for taxation,then the latter shall collect the tax according to the tax rate prescribed by the environmental protection law.However,due to the relatively rough legal regulations,a systematic collaborative collection and management system has not been formed,and the cooperation between environmental protection departments and taxation departments is not close enough,which makes it difficult to implement the law.The practice of collaborative tax collection and management of environmental taxes for more than two years proves that there are still many shortcomings in the legal system of collaborative tax collection and management of environmental taxes in China.The collaboration between the two departments is inefficient,and the implementation of the collaborative tax collection and management system is difficult.Therefore,the legal system for collaborative taxation of environmental protection tax has become a hot issue in current theory and practice.It is necessary to combine the theoretical basis of the collaborative taxation management system for environmental protection tax,the current status of the current system construction and current status of practice,and extraterritorial practices and enlightenment.A comprehensive review of the system,combined with China's policies and actual conditions,put forward targeted and perfect suggestions,so that the environmental protection tax collaborative collection and management system can be implemented more effectively,in order to give full play to its functions in environmental protection.On the research framework: First,in the introduction,I will describe the background of the topic and the significance of the research,summarize the representative literature on the collaborative collection and management system of environmental protection tax,and put forward the content and innovations of this article.Secondly,Partially bedding,the text is divided into five parts.The first part analyzes the overview of the legal system of collaborative tax collection and management of environmental protection tax: it includes the definition of the concept of collaborative tax collection and management and the necessity of the construction of a collaborative tax collection and management system.The second part discusses the theoretical basis of the cooperative tax collection and management system for environmental protection tax.This article analyzes the theory from the principles of administrative efficiency,the theory of division of labor and cooperation,and the principle of legal taxation.The third part analyzes the status quo of the construction of a legal system for the collaborative collection and management of environmental taxes in China.On the one hand,the legal system for the collaborative collection and management of environmental taxes in China has been initially established,and there have been national-level legislation,corresponding administrative regulations and regulations have been formulated.On the other hand,there are still some shortcomings in China's legal system for collaborative taxation of environmental protection taxation,mainly reflected in the scope of the subject of cooperation to be expanded,the method of collaboration to be expanded,the level and clarity of the law of collaborative taxation and management to be improved,and the rights and obligations of the subject of collaborative taxation and management.It is clear that the taxpayer's rights remedies need to be strengthened.The fourth part analyzes the extraterritorial practice of the legal system of environmental protection tax collection and management and its enlightenment to China.It mainly analyzes the practices of the United States,the Netherlands,and Japan,and summarizes its experience and enlightenment to China.In the fifth part,in view of the above analysis of the deficiencies in the legal system of collaborative tax collection and management of environmental protection in China,based on the plight of China's national policy and the cooperation of environmental protection tax collection and management,drawing on the experience of foreign countries,we propose corresponding suggestions for improvement.And systematization has stronger operability in practice and higher efficiency of collaborative collection and management,thereby enabling the function and value of the environmental protection tax system to be realized.