Problems And Countermeasures Of Environmental Tax Collection And Management Under The Background Of Tax System Greening

With the continuous development of China’s industrialization process,the comprehensive national strength has attracted worldwide attention,and has become the second largest economy in the world after the United States.However,with the rapid economic progress,the increasingly serious environmental pollution problem has forced us to redefine the relationship between the ecological environment and human beings.The emergence of endless haze,industrial sewage discharge and other adverse phenomena directly threaten our living environment.Therefore,only by properly handling this relationship can China’s economy maintain sustainable development.The existing means of environmental protection highlight various drawbacks which are difficult to effectively solve our environmental pollution problems.Taxation as an important means of macro-control,from the international experience,the establishment of a complete green tax system is an important economic means to protect resources,improve the quality of the ecological environment,and promote social sustainable development.Tax greening is a new concept of Taxation formed by incorporating sustainabledevelopment concepts such as health,environmental protection and harmony into the specific formulation of tax policies.In December 2016,the 25 th Session of the Twelfth National People’s Congress officially passed the Environmental Protection Tax Law of the People’s Republic of China,and environmental protection tax came out at the historic moment.On January 1,2018,the environmental protection tax law began to be formally implemented,marking the formal start of a complete and effective establishment of China’s green tax system.Based on the basic theory and principle of taxation,this paper considers the collection and management of environmental protection tax after reading a large number of relevant documents and specific documents of environmental protection tax collection and management,and combines with the actual situation of current environmental protection tax collection and control system.The collection and management system of environmental protection tax is introduced and discussed in detail.The first chapter mainly clarifies the purpose and significance of this study,summarizes the related research progress of environmental tax management system at home and abroad,and introduces the content and research methods of this study.The second chapter mainly analyses the tax collection and management of environmental protection.This paper summarizes the collection and management of environmental protection tax,and introduces itstheoretical basis.The third chapter introduces the specific collection practice of environmental protection tax by taking D District of B Municipality as an example.Chapter IV analyses the problems existing in the process of environmental protection tax collection and management in China and the reasons for the practical obstacles.The fifth chapter introduces several typical experiences of national environmental protection tax collection and management.Chapter VI also puts forward specific measures to make environmental tax collection and management more perfect,including improving supervision,improving measurement technology and methods,improving tax sharing information sharing mechanism and platform,establishing a complete collection and management coordination mechanism,establishing the total amount of pollution emission and supervision system,and strengthening tax promotion and classification training.The last part mainly introduces the research conclusions.