Study On The Collection And Management Of Environmental Protection Tax In Qiqihar City

The Environmental Protection Tax Law of the People’s Republic of China,which is the first single-subject tax law representing the “green tax system”,has filled the gap in lacking the environmental protection tax in China,and has taken a further step in perfecting the green tax system.It shows our country’s determination to strengthen ecological environment management and ecological civilization construction.In the early days of the collection of environmental protection tax,Qiqihar Municipal Bureau of Taxation has earnestly implemented the works deployed by the provincial bureau and use the first period of collecting environmental protection tax as a key note.By carrying out the works earlier and enforcing the intensive and precise measures,the management and deployment works are ensured to be in place.After a year of continuous efforts,good achievements have been made in the work of environmental protection tax collection and management,but compared with the management experience of the developed and advanced cities,there is still a lot of room for progress.The essay takes the collection and management of environmental protection tax in Qiqihar as the research object,considering the background of the tax fee reform.This paper uses many research methods,such as literature research,interviews and questionnaires,combined with the work experience to analyze the progressing works of environmental protection tax collection and administration in Qiqihar city.Through the survey on the satisfaction degree of tax collection and management,we can find out the existing problems and analyze the causes of the problems.Then according to the actual situation of Qiqihar city,the suggestions of optimizing the collection and management system of environmental protection tax are put forward.It is hoped that in the initial stage of environmental tax collection and management,the collection and management can be strengthened and perfected in many aspects.This can not only help the smooth implementation of the environmental protection tax law,but also lay a solid foundation for the expansion of the scope of environmental protection tax in the future.The research content of this paper is helpful to provide theoretical guidance for environmental protection tax collection and management in Qiqihar and other areas,and it is of theoretical significance to the construction of environmental protection tax collection and management system in China.