Study On Collection And Management Of Environmental Protection Tax In Jianyang District Of Nanping City

Since the 18 th National Congress of the Communist Party of China,the CPC Central Committee has attached great importance to China’s environmental protection issues and promoted a series of institutional reforms.On January 1st,2018,the Environmental Protection Tax Law was officially implemented.The sewage charge system implemented since 1979,based on the principle of "polluter pays",has achieved certain results by collecting sewage charges to promote cleaner production of enterprises and reduce pollutant emissions.However,in the actual implementation process,there are also some problems,such as insufficient rigidity of law enforcement and external interference factors in the process.On the whole,the trend of ecological environment deterioration has not been fundamentally reversed.In order to improve people’s living environment,promote the long-term healthy development of enterprises,and continuously strengthen the protection of the ecological environment,it is imperative to "protect the ecological environment with the strictest legal system".In response to the call for green development,Jianyang District of Nanping City has invested in the construction of green projects such as West Eco-city and Shuimei City in recent years.However,there are still many problems in the specific implementation of environmental protection tax by tax authorities,and there are implementation deviations in the landing effect of environmental protection tax.Based on the background of changing sewage charges into taxes and the green tax system,this paper takes the collection and management of environmental protection tax in Jianyang District of Nanping City as the research object,and makes a one-to-one correspondence analysis according to the four elements mentioned in Smith’s process model theory to find out the problems faced by tax authorities in the collection and management of environmental protection tax.It is found that there are some problems in the collection and management of environmental protection tax of tax department in Jianyang District,Nanping City,such as difficulties in tax category identification,insufficient coordination between tax department and environmental protection department,weak tax ability of enterprise tax collectors,and irregular monitoring behavior of third-party environmental monitoring agencies.Through collecting relevant data and interviews with tax officials,environmental protection departments and enterprises,this paper analyzes the reasons for the deviation of the implementation effect of environmental protection tax in Jianyang District of Nanping City from the aspects of tax authorities,environmental protection departments,enterprises,third-party environmental monitoring institutions and the system itself.Finally,based on the research and interviews in this paper,some countermeasures and suggestions are put forward to promote and enhance the collection and management of environmental protection tax in Jianyang District of Nanping City.It is necessary to improve the professional ability of tax staff,optimize working procedures,improve the quality of tax service,clarify the responsibilities of various departments,establish an information sharing platform,and strengthen the supervision of third-party environmental monitoring agencies,etc.,so as to optimize the collection and management of environmental protection tax in Jianyang District of Nanping City,which has certain reference significance for the optimization of collection and management measures.