Research On The Problems And Countermeasures In The Process Of Environmental Protection Tax Collection And Administration

Since the reform and opening up,with the continuous acceleration of my country’s industrialization and informatization,the continuous improvement of the level of urbanization,the destruction of ecosystems and environmental pollution have become increasingly serious.Since the 18th National Congress of the Communist Party of my country,although the Party Central Committee has attached great importance to the issue of environmental protection in our country and the efforts to control environmental pollution have been continuously increased,the problems of ecological destruction and environmental pollution are still very prominent.In order to further resolve this outstanding contradiction,the Third Plenary Session of the Eighteenth Central Committee of the Party formally proposed to promote the reform of environmental protection fees and taxes,and establish the "strictest environmental protection system" through legal means.In this context,the environmental protection tax has been formally levied nationwide since January 1,2018.Environmental protection tax is a brand-new tax.Because its tax system design and collection management method are very different from other taxes levied by tax authorities,there is no collection and management experience that can be copied before,so many problems arise in the collection and management process.This article takes the collection and management of environmental protection tax in Qingdao H District as the research object.Through the literature research method,the experience summary method,and the comparative research method,it is concluded that the environmental protection tax in its collection and management process has not played a role in the energy conservation and emission reduction of enterprises.Obvious promotion effect,low quality and frequency of information exchange between departments,insufficient accuracy of taxpayer’s declaration data,difficulty in comparing and reviewing later declaration data,etc.For existing problems,refer to domestic and foreign research literature and learn from foreign developed countries.Typical experience,proposed to improve the tax design and related collection and management supporting documents,strengthen departmental collaboration,strengthen the promotion and training of environmental protection tax related policies,improve the level of informatization tax management,clarify the use of environmental protection tax revenue and other measures,which are effective in promoting environmental protection tax Implementation has important guiding and practical significance.