Research On Environmental Protection Tax Collection And Management In B County Of Heilongjiang Province

The Environmental Protection Tax Law of the People’s Republic of China was implemented in 2018,and China’s green tax system has gradually improved.The implementation of the environmental protection tax has increased the legal constraints on environmental pollution enterprises,which can maximize the advantages of the tax law,guide enterprises to develop green ideas in production and operation,and promote sustainable economic development.Since the environmental protection tax was collected,the taxation department of B County in Heilongjiang Province has always attached great importance to the collection of environmental protection tax and promoted the implementation of environmental protection.Although we have achieved phased results,due to the particularity of environmental protection tax,there are some problems in the collection and management.Therefore,it is of great significance for the implementation of environmental protection tax and the construction of ecological civilization to analyze the collection and management of environmental protection tax in B County of Heilongjiang Province,solve the existing problems,and improve the efficiency of environmental protection tax collection in B County of Heilongjiang Province.From the perspective of relevant theories of environmental protection tax collection and management,this paper analyzes the current situation of environmental protection tax collection and management in County B of Heilongjiang Province,taking the environmental protection tax collection and management in County B of Heilongjiang Province as the research object.Based on the theories of tax compliance,tax fairness,and sustainable development,the questionnaire is designed from the aspects of enterprise tax collection and tax satisfaction.At the same time,the interview survey is designed around the environmental protection tax collection and management.Through the questionnaire and interview results,it is concluded that the environmental protection tax collection and management in B County of Heilongjiang Province has problems such as weak tax awareness,low accuracy of declaration data,and lack of professional knowledge of tax personnel,Based on the actual situation of B County in Heilongjiang Province,the causes of the problem are analyzed in depth,such as inadequate publicity and guidance,lack of professional talents,and blocked cooperation mechanism.Finally,based on the purpose of improving the efficiency of environmental protection tax collection and management and environmental protection in County B of Heilongjiang Province,this paper puts forward optimization suggestions from tax declaration,tax collection,tax inspection and other aspects,and puts forward corresponding safeguard measures from the aspects of capital investment,information technology,organization,talent team,etc.,in order to improve the effect of environmental protection tax collection and management in County B of Heilongjiang Province.