Study On The Collection Management Of Environmental Tax In Shanghai And The Countermeasures For Improvement

With the fast development of industrialization and the rapid advancement of modern society,our living conditions are changing with each passing day,and the convenience of life is increasing.However,industrialization and modernization are also two mixed blessings.While improving the quality of human life,the destruction of the earth's ecological environment is also becoming increasingly fierce.Therefore,environmental protection has become a common issue for all human being in the 21 st century,and it is a key issue that we need to solve.Western developed countries began to focus on environmental pollution as early as the early twentieth century,and have adopted various measures to control environmental pollution.With the mutual confirmation of theory and practice,Western governments have gradually reduced the use of administrative means to directly intervene,and more and more have adopted economic methods such as taxing specific environmental pollutants to manage environmental pollution problems,which has achieved good results.Therefore,the collection of environmental taxes has become one of the most common measures adopted by governments in various countries to protect the ecological environment.In the early days of our country's founding,environmental protection did not attract enough attention from the government.It was not until the development of industry and the economy brought serious environmental pollution that environmental protection was taken seriously.Since the 1970 s,China has adopted administrative intervention to manage the environment.Although it has achieved certain effect,the effect is not significant.By the beginning of the 21 st century,when seeing good results in adopting taxation methods abroad,our government also began to gradually seek ways to use economic methods to govern the environment.As a result,the "Environmental Protection Law of the People's Republic of China" came into being and came into effect on January 1,2018.Under the situation,this article relies on the general background of public management,and attempts to study on the current shortage of environmental protection tax collection and management of our country from the perspective of collection and management of primary level taxation departments through empirical research methods in a systematic and comprehensive manner from the perspective of emissions calculation methods,data verification,and department collaboration,and proposed solutions to provide reference and basis for government departments to improve environmental tax collection.The first part of this article is the introduction,which puts forward the background of the research,the purpose and significance of the research,main research methods and research ideas,the research status of environmental tax at home and abroad in details,in order to delimit the research scope,rationalize the analysis ideas,and lay a logical foundation.The second part is the basic theory,which introduces the basic concept of environmental tax,and elaborates the important theoretical basis of environmental tax research.The third part is the historical evolution of China's environmental tax.It explores the origin of China's environmental tax-the sewage charge system,and introduces the background of the introduction of "fee to tax" and the collection institution design of China's environmental tax.The fourth part is the status quo of the implementation of the environmental tax in the S district of Shanghai.It comprehensively expounds the collection mode,scope,collection standard,tax revenue of the environmental tax,and the current status of collaborative management between government departments in the collection in the S district of Shanghai.The fifth part is the analysis of the typical problems and reasons in the collection and management of environmental tax in S district of Shanghai.It sorts out the existing problems in S district,such as incomplete collection standards and immature management of government departments,and analyze the cause of the problem.The sixth part is the countermeasure research.In view of the environmental tax collection and management issues listed in the previous section,starting from the actuality of each issue,corresponding countermeasures for improvement and optimization of environmental tax collection and management.