Research On The Problems And Countermeasures Of Environmental Protection Tax Collection And Management In Zhenjiang City

Since the reform and opening up 40 years ago,China’s economy has developed rapidly and made brilliant achievements.Located in the Yangtze river delta region,zhenjiang is also developing rapidly,but with the increasingly serious environmental problems,the social and ecological environment is facing severe challenges,water pollution,air pollution and soil pollution and other increasingly intensified,which has seriously affected people’s daily life,jeopardized their health,and greatly restricted the quality of economic and social development.The environmental protection tax law of the People’s Republic of China was promulgated and implemented on January 1,2018,in order to promote sustainable economic development and alleviate the increasing environmental pollution.The environmental protection tax law,as China’s first single line tax law to implement the principle of tax legality and embody the green tax system,is an important measure to implement the concept of green development and promote the construction of ecological civilization,and also a concrete embodiment of deepening the tax system reform,optimizing the tax system structure and improving the local tax system.However,as a new type of tax,environmental protection tax is different from other tax levied by tax authorities due to its unique technical standards and collection and management characteristics.On the premise of studying the research theory at home and abroad,combined with the relevant data,this paper puts forward the idea of perfecting the environmental protection tax collection and management system of Zhenjiang City according to the present situation of Zhenjiang City.The main arrangement of the article is as follows: first of all,we will explain the research background and the importance of the paper in detail,and summarize the achievements of the existing literature at home and abroad.In the clarification of environmental taxes.Under thebackground of the implementation process,it lays a theoretical foundation for perfecting the collection and management system of environmental tax in our country.The second is to introduce the development of industrial economy and the present situation of environmental tax collection and management in Zhenjiang City,including the general situation of industrial development in Zhenjiang City,the general situation of environmental pollution and environmental tax collection,the mode and examples of environmental tax collection and management.The third is to investigate through questionnaire survey and interview survey,and to sort out the data statistically.The fourth is to analyze the problems and causes which is mainly from four angles including the taxpayer,tax staffs,tax departments,departments cooperation.Fifth,in view of the problems and causes,this paper puts forward some suggestions.This paper draws the following conclusions:there are some problems in the collection and management of environmental protection tax in Zhenjiang City,which are mainly caused by the low willingness of taxpayers to comply,the non-standard internal management,the lack of intrinsic motivation and professional quality of grass-roots tax staffs,the imperfect cooperation mechanism of departments and the imperfection of related supporting policies.In view of these problems,this paper suggests to improve the quality of tax declaration data,train environmental protection tax collection and management professionals,improve the cooperation mechanism of departments,and improve the relevant systems,in order to play a certain reference role in the optimization of environmental protection tax collection and management measures of tax departments.