On The Allocation Of Rights And Responsibilities Of Environmental Protection Departments In The Process Of Environmental Protection Tax Collection And Administration

Traditional taxes take accounting as the unit of measurement and capital income as the measurement basis of tax.Environmental protection tax is different from the traditional tax,according to the provisions of the environmental protection tax law,the tax basis is emissions,pollution equivalent and decibels,the problem of the traditional tax collection and administration department do not have the ability to obtain and measure the three tax basis,environmental protection tax collection and administration can not be independently by the tax authorities.Therefore,the legislation introduced the cooperation between the ecological environment department(hereinafter referred to as the environmental department)and the tax authorities to complete the administration and collection of environmental protection tax.But the analysis of environmental departments in the legislation,found that the current in the process of environmental protection tax collection and administration,environmental department is positioned as tax authorities auxiliary assistant,which will increase the environmental department of the collection and administration obligations and weaken its collection and administration,does not conform to the principle of responsibility,lead to environmental departments cannot play the biggest role,is not conducive to environmental protection tax collection and administration program stable operation.Because based on this function positioning,the current legislation deprived the environmental protection tax management,use and supervision,reduce the power of environmental collection and management,and increase its collection and administration obligations,this not only does not conform to the principle of responsibility,and also very affect the environmental department work enthusiasm,lead to its environmental protection tax in management can not play the biggest role.To solve these problems,we should first pay attention to protecting the environment,reduce pollution is the primary purpose of the establishment of environmental protection tax,based on this,we should face up to the rationality and necessity of the environmental department in the collection and management of environmental protection tax,to meet the legitimate interests of the environmental department.Make it clear that it is not the auxiliary department of the tax authorities,but the cooperative department.Then,it is proposed to reduce the collection and management obligation of environmental departments,and to add the incentive system provisions for it.The legislation stipulates the responsibilities of the environmental department,but it is basically in principle,and does not specify and specify the specific powers and obligations of the department in the environmental protection tax.In the process of departmental cooperation,only when the rights and responsibilities of environmental departments and tax authorities are refined,the accountability mechanism is clearly defined,and specific disciplinary measures are formulated,can the cross-departmental cooperation effect be brought into full play.Therefore,the legal responsibility of the environmental department and its staff in the environmental tax collection and management should also be clarified.Finally,the special system of environmental protection tax and the incentive system of the environmental department staff are established to improve the enthusiasm of the collection and management of the environmental department.