Research On The Problems And Countermeasures Of Environmental Protection Tax Collection And Management Of Jingzhou County

The environment is the basis of human existence,production and life.But in recent years,with the rapid development of China’s economy,environmental problems are increasingly serious,especially environmental pollution.At present,the government’s pollution control methods are mainly sewage charges and tax correction,and the transformation from "fees" to "taxes" reflects the government’s different public choices in each historical stage.In order to explore the environmental tax collection and management system,this paper takes the environmental tax collection and management of Jingzhou County,a small county in China,as the research object and analyzes the environmental tax collection and storage situation in the past four years through domestic and foreign literature analysis.From the collection and management personnel,taxpayers,department coordination,informationization level four Angle to analyze problems and causes,and combining the green taxation theory and the theory of tax compliance,in based on the situation of our country,on the basis of good experience at home and abroad for reference,from the collection of talent cultivation,improve the taxpayer compliance and to strengthen the department coordination and information technology proposes countermeasures from four aspects to ascension To improve the comprehensive governance capacity of the government in the process of selecting and implementing public policies and public governance.Taking the environmental protection tax of Jingzhou County as the research object,this paper discusses the problems in the process of collection and management and puts forward countermeasures,which is not only conducive to establishing and publicizing the concept of environmental protection,but also can provide new ideas for the construction of environmental protection tax system and the improvement of China’s environmental protection tax system.