Research On My Country's Environmental Protection Tax Collection And Management Issues

Since the reform and opening up,China has neglected the protection of naturalresources,which has seriously damaged the ecological environment and even caused irreparable damage,while pursuing rapid economic growth.A severely damaged environment has hindered the successful implementation of our sustainable development strategy.In the context of a deteriorating environment,my country recognizes that only environmental protection can lead to high-quality development.At present,the main pollutant discharge data of China's environmental monitoring system indicates that China's work on environmental protection is not optimistic.It is far from the indicator based on the analysis of published pollutant discharge indicators.China's current ecological environment is very fragile and requires a lot of manpower and funds to solve this problem.The protection of the environment has always been highly valued by the state.The introduction of environmental protection tax(hereinafter referred to as environmental tax)was formally designed to improve this situation.In order to achieve the overall goal of the country's overall development,China's environmental protection tax has adopted a policy of smooth transition from sewage charges to "tax payment".In order to reduce the burden on enterprises,the system content of the implementation phase of sewage charges will improve the environmental tax collection and management system and promote the orderly and smooth promotion of environmental protection tax levy work.The collection and management system involves departmental collaboration,power distribution and information exchange.On January 1,2018,the "Environmental Protection Tax Law of the People's Republic of China"(hereinafter referred to as the "Environmental Tax Law")came into effect.The environmental protection tax has a basis for taxation and a basis for taxation and collection and management.On the basis of basic theory and decision-making of imposition and management sincethe introduction of environmental protection tax,and reading a large number of relevant documents and literature of environmental protection tax law and principles of the imposition and management system,this paper will delve into deeply the pre-requisite work of environmental protection tax and imposition problems after the official imposition in view of the current situation from the official issue of environmental protection tax to imposition,which can supply certain theoretical basis and policy recommendations for the establishment of the imposition and management system after the environmental tax launched in China.In the context of research,the first chapter combines the background and significance of the theme,analyzes the status quo of Chinese management theory and related concepts,introduces the influencing factors,and clarifies the status quo of China's environmental tax collection and management system.Chapter 2,chapter3 and chapter4 discuss the reasons for the introduction of China's environmental tax collection and management work and related issues,and combine with environmental tax collection and environmental management.The fifth chapter draws on the achievements of foreign environmental protection taxation operations and summarizes the practical experience of the national environmental tax collection and management system.In the face of China's environmental conditions and the initial implementation of environmental tax policies,the experience of foreign environmental taxes will provide some inspiration for the implementation and improvement of the next policy.The sixth chapter combines the contents of the previous chapters and puts forward reasonable suggestions for improving China's environmental tax collection management system.