Research On Collection And Administration Of Environmental Protection Tax

Lucid waters and lush mountains are invaluable assets.China ’s environmental problems are becoming more and more serious.The 19th National Congress of the Communist Party of China takes the conservation of resources and the protection of the environment as the basic national policy and puts forward the strictest ecological environmental protection system.In 2015,the State Council issued the ’Environmental Protection Tax Law of the People ’s Republic of China(draft)’drafted by the three ministries and the full text of the statement to the public for comments.On January 1,2018,China ’s Environmental Protection Tax Law was formally implemented.This paper mainly takes Jinan Tianqiao District as an example to study the basic environmental protection tax collection and management.irst through the literature research analysis domestic and foreign environmental protection tax question research present situation,Then,the data and current situation of environmental protection tax collection and management in Tianqiao District are taken as the starting point,Access to data through comparative analysis and interviews.It has exposed a series of problems,such as low efficiency of multi-sectoral cooperation,difficult monitoring of pollutant emissions,lack of professional knowledge of tax officials,and low recognition of environmental taxes by enterprises.The collection and management of environmental protection tax involves ecological environment and tax departments.This paper finds out the deep-seated reasons for the low quality and efficiency of environmental protection tax collection and management from the perspective of government cross-sectoral collaboration theory and attention distribution theory.By drawing on the excellent collection and management experience of environmental protection tax at home and abroad,it is emphasized that the relevant departments should allocate more attention to strengthening the incentive mechanism,improving the legal system construction,improving the cooperation mechanism,strengthening the construction of information and network,and doing a good job of’ cooperation and co-governance ’ is the core of the current efficient collection and management of environmental protection tax.