Assessments And Synergistic Government Mechanisms Under Green Tax System

As “Greenization” has more and more attention and emphasis in the economic and social fields,the greenization in tax system begins to practice and explore in tax department.From 1978 to the end of 2017,our country had implemented a pollution discharge system to strengthen environmental governance.However,the pollution discharge system had some shortcomings like lack of rigidity,negotiation charge,favor charge,easy interference of local government.From January 1,2018,pollution discharge fees was formally renamed to Environment Protection Tax,collected by Local Taxation Bureau.From July,2018,the reform of tax collection and management began all over the country to combine nation tax and local tax.And the Environment Protection tax was collected by newly established tax departments.The comprehensive collection of Environment Protection Tax is a curial step in promoting the implementation of the concept of green development,improving the mechanism of protecting the ecological environment and strengthening the construction of an ecological civilized society.Therefore,it aroused a attention and discussion of the all society.How to implement this new policy and how to carry out scientific and effective assessments are key concerns after its implementation.The thesis takes T county as a research area,based on research on collection data and key taxpayers,referring to the policy performance assessment framework of the public sector,combined the performance assessment indexes of environmental tax within the taxation department system to construct the policy performance assessment index system in the thesis,using comparative method,case method,factor method and other analytical methods,do assessments on policy performance of the Environment Protection Tax in the research area.It can be concluded that the Environment Protection Tax plays a positive role in reducing pollution emissions,optimizing enterprises structures,boosting ecological environmental protection and promoting the collection efficiency.However,it also can be concluded that there are still shortcomings like incomplete pollutants varieties,imperfect laws and regulations,non-transparent environmental protection funds,deviate social understandings.Therefore,it is necessary that a complete and perfect synergistic governance mechanism should be come up with in these aspects: update pollutants varieties in the Environmental Protection Tax,improve supporting laws and regulations of the Tax,improve the fund management system of the Tax and carry out extensive publicity of the Tax,so as to give full play the positive effects of the Environmental Protection Tax and advance the development of green tax system.