Research On Environmental Protection Tax Collection In Shenhe District,Shenyang City

With the development of the economy,the problem about environmental pollution has become one of the most important threats all around the world,which has aroused the attention of the whole society.Countries have successively imposed environmental taxes and ecological taxes on specific pollutants and tried to control environmental pollution through tax means.China has also set up a sewage charging system and emissions trading system,but the effect of above measures to protect the environment are not ideal.The introduction of environmental protection tax in 2018 is expected to meet the urgent requirements of China to increase environmental protection and improve the ecological environment.However,there are still some problems in the management of environmental tax collection,which weakens the important role of environmental tax.This paper starts from the theoretical basis of the introduction of environmental protection tax in China and the mechanism of environmental protection tax affecting the emission of pollution by enterprises.The paper introduces the basic situation and tax collection of environmental protection tax payers in Shenhe District through field research and interviews with environmental tax payers.The paper analyzes the specific problems in the process of environmental tax collection,such as declaration,review and punishment,points out the risks faced,and aims at the reasons for its occurrence.In combination with the characteristics of environmental tax collection and management in Shenhe District,it puts forward countermeasures in terms of education and training,publicity,and strengthening coordination.It provides theoretical basis and practical guidance for solving the problem of environmental protection tax collection and management and improving the level of environmental protection tax collection and management.After analysis and study,this paper draws the conclusion that,first,due to the technical conditions and the subjective factors of the taxpayers and the administrative units,there are indeed certain problems in the taxation of environmental protection in Shenhe District,and some measures can be taken to effectively solve the above problems and eliminate the negative effects.We will strengthen environmental tax administration.