Research On Collection And Management Of Environmental Tax

With the development of the reform and opening up,China’s economy has maintained rapid development,with an average annual growth rate of 9.4%,and has gradually become the second largest economy in the world.But the high-speed growth depends on the high energy consumption and high pollution.This is an extensive model of economic development.The pollutant emissions are increasing and the total amount of pollution is approaching the limit of environmental bearing capacity.The constraint of resource is becoming tighter,and environmental pollution is becoming more and more serious,which are increasingly restricting the sustainable of China’s economy and people’s well-being.With the increasing environmental pollution,government has started and gradually improved the system of charges and other administrative measures to enhance the environmental awareness of enterprises and curb environmental pollution.However,due to the insufficient rigidity of law enforcement and the intervention of local government,the system of charges can’t curb environmental pollution fundamentally.Changing fees about environmental protection into taxes and deepening the reform of the tax system are proposed on the third plenary session of the 18 th central committee of the communist party of China.The law about environmental protection tax is passed on the 25 th meeting of the standing committee of the 12 th National People’s Congress,in December 2016.The law about environmental protection tax came into effect on January 1,2018.Since 2018,the collection and management of environmental protection tax has more than two years.During this time,it was transformed smoothly and ran orderly.But it has also exposed some problems,for example,the difficult of cooperation,lacking the ability to collection and management and so on.These problems restrict the efficiency and quality of the collection and affect environmental protection.Therefore,it is necessary to strengthen the research on the collection and management of environmental protection tax.This paper studies the collection and management of environmental protection tax in China by means of literature research,case analysis and social investigation.This paper starts with the definition of environmental protection tax collection and management,and expounds the theoretical basis of environmental protection tax collection and management.This paper focuses on the collection and management system of environmental protection tax in China,and introduces the practice of environmental protection tax collection and management in Z district of J city.On the base of the data of tax and the investigation,this paper analyzes the quality of environmental protection tax collection and administration in Z district of J city.On this basis,this paper combs and classifies the problems,founds the problems such as the lack of basic management,the inaccurate information,the difficultly of follow-up management,and then analyzes the causes of problems such as the particularity of environmental protection tax,the lack of effectiveness in monitoring,the difficultly of department coordination,the lack of ability of tax authorities and enterprises,faultiness on supporting policies.Finally,in order to improve the quality of environmental protection tax collection and management in China,in the base of the practical situation of our country,this paper puts forward feasible measures and suggestions such as perfecting the auxiliary mechanism and means of collection and management,constructing the whole process of collection and management system,improving the collection and management ability of tax personnel and taxpayers’ self-declaration ability,and perfecting the supporting policies of collection and management.