Study On The Collection And Management Of Environmental Protection Tax In G County Of Henan Province

Since the beginning of the founding ceremony of the People’s Republic of China,the scale of our economy has been expanding,the market players have been increasing day by day,and the economic aggregate has reached a higher level.However,with the rapid development of economy,the human settlement environment has also suffered tremendous damage.The exposure of these problems,such as serious air pollution,aggravated water pollution and the spread of industrial pollution to rural areas,has prompted people to start thinking about how to make economic development and environmental protection go hand in hand.The 18 th National Congress of the Communist Party of China(CPC)clearly stated that to build a beautiful China and promote green development,the 19 th National Congress required that the concept of green development in Jinshan District and Silverhill should be implemented,and that the basic state policy of conserving resources and protecting the environment should be adhered to,the 20 th National Congress of the Communist Party of China(NPC)has emphasized the defense of the blue sky,Blue Water and Pure Land.In order to solve the environmental pollution predicament and accelerate the formation of green production and life style,our country has made a series of explorations and attempts in the economic system level.It is an important decision for the state to change“Fee” into“Tax” in order to protect the environment,in 2018,the Environment in the People’s Republic of China Protection Tax Law,our country’s first “ Green Tax ” law,was enacted to leverage the tax economy,establish a“Multi-row more pay,less row less pay,do not row not pay” mechanism to promote the development of the economy at the same time set up environmental awareness.Since the implementation of the policy has achieved some results,but due to the short time of the introduction of the tax policy,“Fee” to“Tax” the difference of the transition,system construction and collection experience is relatively weak,there are still a series of problems in the process of collection management at the grass-roots level.Using the methods of literature study,on-the-spot investigation and Quantitative analysis,this paper makes an in-depth analysis of the outstanding problems in the process of collecting and managing the environmental protection tax in G county,Henan province,the main performance in the narrow scope of monitoring,low tax compliance,follow-up management is not strict,collection and management efficiency is not high.On the basis of finding out the problems,we can find out the deep-seated reasons such as the imperfect monitoring system,the imperfect management service,the imperfect cooperation mechanism and the insufficient talents.Based on the theory of tax compliance and double dividend,this paper puts forward some strategies,such as perfecting the supervision mechanism and optimizing the collection and management measures,to realize the regional green,coordinated and sustainable development.Based on the theory of cooperative governance,this paper puts forward some suggestions on cooperative governance,such as changing ideas,clarifying detailed rules and Enabling Science and technology,rationalize the "Tax collection and management,Enterprise Declaration,Environmental Monitoring,information sharing,cooperation and co-governance" of the multi-management model.In the light of the realistic predicament of the weak collection and management force at the grass-roots level,this paper puts forward some suggestions on the talent reserve,and strengthens the collection and management ability of the environmental protection tax in G county,so as to provide reference for improving the quality and efficiency of the collection and management of the environmental protection tax at the grass-roots level,help the motherland more blue sky,more green mountains,water cleaner.