Study On The Levying Pet Tax In China

With the continuous improvement of people's living standards,keeping pets in the city has become fashionable,and the number of pets,especially pet dogs,has shown a explosive growth trend.Pet scourge such as pet injury,noise disturbance,pet abandonment and pet excretion pollution have followed,resulting in the significant hidden-danger of the public safety and public health,the current situation of pet development is not optimistic because it is nonstandard and uncivilized.Pets governance has received universal attention in the world,it is a common practice in most countries to regulate pets through the pet tax system,but now the local governments in China manage pets only through relevant management regulations and administrative fees.Compared with the foreign pet tax management effect,the current charging system restricts some uncivilized pets-keeping behavior to a certain extent and reduces some problems of the pets,but there are still many shortcomings,showing many problems such as mandatory shortage,low quality of implementation,low collection rate and chaotic expenditures,all of these have seriously affected the management objectives of achieving low pet-scourge or no pet-scourge.In this context,the innovative taxation system has become an important part of improving China's public security system and improving the level of social governance.The management of pets reflects the "precision" of social governance and the "accuracy" of governance capability.Building the pet tax law that conforms to China's national conditions and managing pets with the rigidity of the tax law,it cannot but be said that it is an important path to fundamentally solve the problem of pets.In order to understand the public willingness to levy pet tax in China,this paper investigates the public opinion of the pet tax by means of questionnaire survey,and 69.13% of the respondents think it is very necessary to levy the pet tax.The public will reflects the rationality of China's levy of pet tax,and it is an inevitable trend to construct a pet tax legal system that is in line with China's national conditions.According to the data of the questionnaire survey,the principal component analysis method is used to summarize that the government action,the tax effect of pet tax,the degree of pet-keeping regulation and the public cognition are the main factors affecting the levy of pet tax,among them,the government action is the key factor.On the basis of the analysis of the necessity and impact factor of the pet tax,and based on foreign experience,with the characteristics of pet taxation system and implementation experience in Germany,the Netherlands and the United Kingdom,combined with the current pet management situation in China,we put forward the framework of the pet tax system construction in view of the pet scourge and the effect comparison,finally,in order to establish a local taxation system of relieving the pet scourge,achieving civilized pet-keeping and raising the level of social governance,we put forward specific safeguard measures from the legal system,the collection and management methods,the regulation of expenditure and the awareness of propaganda.