Research On The Levy And Management Of Municipal Waste Disposal Fees In Macheng City,Hubei Province

Municipal waste disposal and management is a pressing issue related to people’s desire for a better life.To improve the quality of waste disposal services,improve the ecological environment,and promote sustainable development,cities have successively formulated charging schemes for municipal waste disposal,but the efficiency and quality of levy and management have been insufficient for a long time.In July 2021,the levy of municipal waste disposal fee will be transferred from the housing and urban-rural development authorities to the taxation administration organizations.The research on post-transfer tax levy and management is of great significance in verifying the effect of such policies,improving the modern governance capacity of taxes and fees,and promoting high-quality development in cities.This study takes the levy and management of municipal waste disposal fees in Macheng City,Hubei Province as the research object,analyzes the practice of taxation transfer reform,describes the current situation of fee levy and management,and points out the key problems faced and solved during the taxation transfer reform.Through the questionnaire survey of the fee payers,we can have a full picture of the actual levy and management situation of municipal waste disposal fees in Macheng City,collect the opinions of the payers in terms of payment willingness,payment method,payment standard,administrative law enforcement,etc.,and conduct statistical analysis.Insufficient publicity of the policies,high charging standards,backward collection methods and other levy and management problems.The semi-structured interview method is used to conduct in-depth discussion with the municipal waste disposal fee management personnel of the environmental protection departments and the taxation administration authorities.It is found that there are four major levy and management problems in Macheng City,including insufficient levy of urban waste disposal fees,insufficient compliance,loose law enforcement,and unfair standards.Four underlying reasons are found(1)the laws and regulations were not perfect:(2)the policy formulation was not reasonable enough,(3)the human resources were not abundant enough,and(4)the levy and management methods were not systematic enough.Finally,drawing on foreign experiences in the levy and management of waste disposal fees and domestic tax collection and management,it puts forward countermeasures and suggestions from five aspects:(1)improving the legal system,(2)optimizing the levy and management system design,(3)innovating the levy and management methods,(4)cultivating professional talents,and(5)strengthening the publicity of municipal waste disposal fees.