Research On The Collection And Management Of Environmental Protection Tax In H City Of Heilongjiang Province

Environmental protection tax was designed to protect and improve the environment,reduce the emissions of pollutant and promote the construction of ecological civilization.It was an important product of promoting the reform of the financial and tax system and has played an important role in winning the battle against pollution.The collection and management directly affected the promotion effect of the financial and taxation system reform and the construction of ecological civilization.Although the collection and management has already been regulated by the well-established approaches,there still be much challenge because of it’s high technology and profession.In order to ensure the expected effect,give full play to the function mention above,it is necessary to optimize the collection and management of environmental protection tax.This thesis comprehensively considered the representative and the deficiency compared with the developed and advanced cities,selected H city of Heilongjiang province as the research object to study,under the context of protecting the ecological environment and deepening the financial and taxation system reform.The questionnaire survey method was used to survey the tax collection managers.The interview survey method was used to interview the taxpayers.Through the collection,organization and analysis of the questionnaire results and interview results,the existing problems were summarized and the causes were explored.Then according to the collection and management practice in H city of Heilongjiang province in the past four years,the optimization plan was designed and the guarantee measures were put forward.It is hoped that the environmental protection tax source and tax base can be more precise,the level of law enforcement ability can be improved,the behavior of taxpayers can be regulated,The timely and full storage of environmental protection tax can be guaranteed.And the corrective action of taxation on environmental pollution and the protection of ecological environmental can be fully played.