Research On The Collection And Administration Of Environmental Protection Tax By The Tax Department Of D City

The environmental protection tax comes from the pollution charge system.In 1979,China began to charge for pollutants.Through the economic means of charging,enterprises are urged to strengthen environmental governance and reduce pollutant emissions,which plays an important role in pollution prevention and environmental protection.However,there are also some problems in the actual implementation,such as the lack of rigidity in law enforcement,which affects the normal function of the system,and the voice of changing pollution discharge fee into tax is getting higher and higher.On December 25,2016,China’s environmental protection tax law was officially promulgated and implemented on January 1,2018.Up to 2020,many scholars at home and abroad have carried out detailed research on the legislative purpose and implementation effect of environmental protection tax.However,there is no detailed discussion on how to manage environmental protection tax.On the one hand,the environmental protection tax "who will manage" and " how to manage" lack of systematic theoretical support;On the other hand,how to strengthen tax collection and management?Some experts and scholars analyze from the perspective of collection process,some from the perspective of improving the quality of collection and management data,and some from the perspective of tax revenue and cost-effectiveness.However,it is difficult to fully reflect the meaning of"management" from any angle.At present,the collection and management of environmental protection tax at home and abroad is mainly from the system,lack of specific management issues,especially for a specific region specific environmental protection tax collection and management issues.On the basis of consulting a large number of Chinese and foreign documents,the author carefully studies the main methods and experience summary of environmental protection tax collection and management at home and abroad;summarizes the theory and definition of tax collection and management through the research of tax theory,public management theory and other documents;combines the author’s experience in tax collection and management in D City tax bureau,as well as the in-depth exploration of the process of environmental protection tax collection and management By comparing the differences in the collection and management of environmental protection tax at home and abroad,combined with the actual data of collection and management of environmental protection tax in D city and the specific work practices,this paper analyzes the current situation of the collection and management of environmental protection tax in D city since two years,discusses and analyzes the practical problems,and further puts forward feasible suggestions.The whole text is divided into five parts.The first part mainly introduces the background and significance of this paper,the status quo of the research on environmental protection tax collection and management at home and abroad,and introduces the research content and methods,as well as the innovation and shortcomings of this paper.The second part is the definition of collection and management and related theories.This paper mainly introduces the definition of the collection and management,expounds the characteristics of the collection and management of environmental protection tax and the theoretical basis for the application of the collection and management from the perspective of public management.The third part is the current situation and problems of D city environmental protection tax collection and management.Mainly combined with the definition of the second part of the collection and management,this paper introduces the current situation of the collection and management of environmental protection tax in D City,and puts forward problems in four aspects of the collection and management,including the establishment of institutions,collection process,risk management and service management.The fourth part is the experience of international environmental protection tax collection and management.It mainly analyzes and summarizes the practice and experience of international environmental protection tax collection and management,and provides a strong reference for D city environmental protection tax collection and management.The fifth part is the suggestion of strengthening the collection and management of environmental protection tax.In view of the problems described in the fourth part,this paper puts forward some suggestions,such as clarifying the rights and responsibilities between the agencies,optimizing the management loopholes in each collection link,improving collaborative governance,improving risk management,improving service management and so on,which can be used for reference to strengthen the environmental protection tax collection and management by the tax department of D city.