Research On China's Environmental Protection Tax Cooperation Collection And Management Mechanism

On January 1,2018,the "Environmental Protection Tax Law of the People's Republic of China"(hereinafter referred to as the "Environmental Protection Tax Law")was officially implemented.This is China's first independent new green tax law.Its purpose is different from other tax types,mainly to implement the concept of green development and promote the construction of ecological civilization,not to increase tax revenue.At present,the collection and management of environmental protection tax in China has already begun.In order to carry out the collection and management work smoothly,the tax authorities,ecological environment authorities,and financial departments have issued a series of safeguards.Since the environmental protection tax itself is a special kind of tax,it requires close cooperation of multiple subjects in the collection and management to complete.At the same time,the implementation of this new law also requires continuous discovery of problems in practice to promote its continuous development.The report of the Nineteenth National Congress of the Communist Party of China pointed out: "Building an environmental governance system led by the government,enterprises as the main body,social organizations and public participation." This article starts from the perspective of the collaborative mechanism in the environmental protection tax collection,Tax authorities and taxpayers conduct field visits,formulate questionnaires and query public information,collect relevant data and materials,conduct research on China's environmental protection tax collection and management mechanism,analyze problems in practice and put forward relevant improvement suggestions to improve the environment Protect the tax collection and management system and modernize its capabilities.The first chapter of this article mainly introduces the background of topic selection,expounds the significance of the research from the theoretical and practical aspects,and the research methods and innovations adopted.The second chapter mainly introduces the conceptual analysis of environmental protection tax and the related theoretical basis of collaborative collection and management,including the overall government theory and the division of labor cooperation theory.The third chapter mainly introduces the current situation of environmental tax collection and management in several countries outside the region,summarizes their advanced experience,and discusses what can be learned.The fourth chapter mainly introduces the construction status of China's environmental protection tax collection and management mechanism,combs the relevant legislative process,and compares the collection and collection mechanism of sewage charges and environmental protection tax,from the relationship positioning,power division and Analysis of responsibility.Chapter 5 mainly introduces some of the current problems in the collection and management of environmental protection tax in China.Based on the investigation of some areas in Zhejiang Province and the analysis of the construction of the cooperation mechanism in other regions of China,some suggestions for cooperative collection and management of environmental protection tax are put forward.