Research On Environmental Protection Tax About Collection And Administration

In order to strengthen ecological environmental protection and control environmental pollution,China promulgated the "Environmental Protection Tax Law of the People's Republic of China" in December 2016,and determined that the environmental protection tax will be officially implemented from January 1,2018.Environmental protection tax is a new type of tax under the current tax system in China.The grassroots departments face many difficulties and problems in the specific collection and management practice.Combining and summarizing the difficulties and problems since the introduction of environmental protection tax,and proposing a solution that meets the actual needs of grassroots work and has targeted and feasible solutions,it is of great practical significance to strengthen the collection and management of environmental protection tax.This is also the topic of this topic.The original intention and entry point.This article uses the basic theory of public management,using comparative analysis,case analysis,and social investigation methods,based on the collection and management of environmental protection tax in X18 City,through the taxation department,environmental protection department,environmental protection tax of X city.Taxpayers carry out on-the-spot investigations and surveys,summarizing and summarizing the current X city environmental protection tax collection and management,there are 11 specific difficulties and problems in the five aspects of application review,taxpayer identification,investigation and evidence collection,dispute handling,and collection and management.In view of the existing problems,this paper has carried out in-depth analysis of the reasons,and from the four aspects of improving system design,strengthening third-party industry supervision,strengthening tax collection and management capacity,and optimizing tax payment services,it is proposed that 9 articles are in line with the actual work and are targeted.And operability recommendations.I hope that the proposal in this paper can provide a feasible reference for the X city to block the loopholes in the environmental protection tax collection and strengthen the environmental protection tax collection and management,and help the sustainable development of the environmental protection cause of X City.