Research On The Collection Of Environmental Protection Tax In Heilongjiang Province

Extensive economic development has caused global environmental problems.When environmental problems become more and more serious,and when developed countries find it difficult to solve them through market mechanism,all countries in the world begin to realize that the contradiction between economic growth and ecological maintenance must be solved through economic means in order to improve the environment,optimize economic behavior and control pollution.According to their own environmental conditions and tax research,developed countries began to levy environmental protection tax,and played a role in promoting the balanced and harmonious development between the environment and the economy.China promulgated the Environmental Protection Tax Law of the People's Republic of China in 2016 according to the domestic environmental situation and the trend of international economic development.It was formally implemented nationwide on January 1,2018,and finally promulgated the Environmental Protection Tax Law,which was brewed for nine years.This is an innovation of our tax system,an embodiment of the great importance our government attaches to environmental issues,and also conforms to the world.The general trend of economic development.Heilongjiang Province is located in the most northeastern part of China.It is a major agricultural province and heavy industry development base in China.Its unique geographical characteristics and economic development mode make Heilongjiang Province's environmental problems different from other provinces.Therefore,the collection of environmental protection tax has its unique characteristics in Heilongjiang Province.This paper mainly studies the problems existing in the collection of environmental protection tax in Heilongjiang Province,and puts forward some suggestions to solve them.This paper consists of six parts: Firstly,it briefly describes the existing research literature at home and abroad,and analyses the theoretical research on environmental protection tax at home and abroad.Secondly,it studies the meaning and characteristics of environmental protection tax,and introduces the basic theory of environmental protection tax,including Pigou tax theory,externality theory,double dividend theory and public goods theory.Thirdly,it introduces the situation of pollution discharge fees and other taxes related to environmental protection in Heilongjiang Province,and explains their defects,so as to draw the necessity of levying environmental protection tax in Heilongjiang Province,and analyze the impact of levying environmental protection tax on Heilongjiang Province.Fourthly,it analyses the levy environment of Heilongjiang Province through combing the theoretical knowledge of environmental protection tax in the preceding article.The collection of protection tax,summarizes the problems and causes of environmental protection tax levy in Heilongjiang Province.Fifth,summarizes the problems and puts forward solutions to the problems of environmental protection tax levy in Heilongjiang Province.Sixth,the conclusion of this paper.