Empirical Study On Efficiency Of Environmental Protection Tax Collection And Management In China Based On DEA Method

China's economy has experienced a period of rapid development,but ecological environmental protection has been neglected to a certain extent during this period,which has caused more pollution problems.In recent years,China has attached great importance to environmental issues and continuously increased the control of environmental pollution,but the problems of environmental pollution and ecological damage are still very prominent.The 19 th National Congress of the Communist Party of China has placed the unprecedented strategic height in solving China's environmental pollution and improving the quality of the ecological environment.In2018,the Environmental Protection Tax Law officially became effective and implemented by local government which is a great milestone of China's environment protection career in a certain level.Environmental protection tax is China's first ecological tax law,which is of great significance for reducing environmental pollution and promoting ecological environmental protection.However,the current environmental protection tax has gone through two tax years,and its collection and management effect are not satisfactory.This paper focuses on the practice of environmental protection tax collection and management.Based on the analysis of the factors that mentioned above,this article analyzes the current status and existing shortcomings of environmental protection tax collection for two years.Based on foreign environmental protection tax collection and management experience,it proposes to optimize China Practical measures for environmental tax collection and management.The first part gives a full introduction of this article and summarizes the research background and significance of this article's as well as the relevant literature on environmental protection tax collection and management at home and abroad.At the same time,the research content of this article is briefly presented,and the research ideas are presented in a clearer way in the form of a flowchart.Finally,it points out the innovations as well as the shortcomings exist in this paper which I hope can be modified after professors' review.The next part expounds several interrelated factors that affect environmental tax collection and management.This article believes that the factors mentioned above are mainly divided into macro and micro levels.The macro-level factors mainly include the construction of the collection and management system,the construction of tax culture,and the structure of the collection and management organization.At the micro level,there are three factors: collection and management technology,collection and management of human resources,and corporate willingness.The analysis in this part provides theoretical support for the subsequent evaluation of China's environmental tax collection and management and the measurement of environmental tax collection and management efficiency.The third part is the analysis of the status quo of environmental protection tax collection and management in China and the challenges that tax collection and management objects bring to tax collection and management.This section first introduces the current status of environmental protection tax collection and management in China from five aspects,including the subject of tax collection and management,the process of tax collection,the mode of tax collection,the applicable tax amount,and the situation of tax collection.Secondly,due to the characteristics and complexity of the taxation of environmental protection tax,coupled with the short period of development of environmental protection tax administration and insufficient experience,environmental protection tax collection and management have also encountered some practical problems in the two years since the collection began.This section also analyzes the challenges levied by environmental protection tax levy targets on tax collection and management.In the fourth part,the DEA method is used to measure the efficiency of environmental tax collection and management in 30 provinces of China using the data of sewage charges and environmental tax collection and management from 2011 to2018.The measurement results show that the overall efficiency of environmental protection tax collection and management in China is not high,and the regional gap is relatively obvious.The main reason for the low efficiency of environmental protection tax collection and management in China is the level of organizational management.Secondly,this chapter combined with the previous analysis,puts forward four problems: the regional disparity in the efficiency of environmental protection tax collection and management in China,the overall level is not high,the collection and management technology is not advanced enough,the professional quality of collection and management personnel needs to be improved,and the tax declaration process is more complicated.In the last part,we put forward four specific measures that should be followed to optimize China's environmental tax collection and management in combination with China's environmental tax collection and management practices.Aiming at the shortcomings,this article puts forward four measures to improve the level of pollutant emissions monitoring,strengthen the training of professionals in tax collection and management,enhance tax promotion and tax inspection,and promote the coordinated development of tax collection and management areas.