Research On The Collection And Administration Of Environmental Protection Tax In My Country

As of January 1,2018,China’s Environmental Protection Tax Law has been promulgated for more than five years.Environmental protection tax as a new tax,its predecessor is pollutant discharge fee.In 1978,our country adopted no charge for the behavior of emission pollution.In 1979,because of the implementation of environmental protection law,the emission fee was also formally advocated.It was formulated by The State Council in 1982,following the Interim Provisions on the Collection of Pollutant Discharge Fees;After several reforms and amendments,a new regulation appeared in 2003,which mainly set a specific scope for the collection of pollutant discharge fees.There is no denying that the pollutant discharge charging system has played an important role in preventing environmental pollution,but at the same time,its environmental protection effect is not very ideal,which is the root cause of the pollutant discharge charging system in the mandatory and enforcement of the greater deficiencies.Along with our country facing environmental protection situation is more and more severe,further strengthening the government’s function in the aspect of ecological environmental protection,strengthening the regulation of enterprise emission behavior and pollution control measure has become an irreversible trend in the field of ecological environmental protection.In this context,it is imperative to change emission fee and levy environmental protection tax.But the reality is that the environmental protection tax from the formal proposal to the final implementation has experienced a long time test.In 2010,the Fifth Plenary Session of the 17 th CPC Central Committee adopted the "Proposal of the CPC Central Committee on the Formulation of the Twelfth Five-Year Plan for National Economic and Social Development" put forward the goal and task of leviting environmental protection tax.In the Third Plenary Session of the 18 th CPC Central Committee in 2013,"the Decision of the Central Committee of the Communist Party of China on several major issues of Comprehensively Deepening Reform" was proposed to "promote the change of environmental protection fees and taxes";In November 2014,the Ministry of Finance,the Ministry of Environmental Protection and the State Administration of Taxation submitted the Draft Protection Tax Law of the People’s Republic of China to The State Council.One year later,The State Council published the draft law and its explanation and solicited opinions from all sectors of the society.The draft law was first deliberated at the 22 nd session of the12 th NPC Standing Committee in August 2016.On December 25,the same year,the Environmental Protection Tax Law was formally adopted and came into effect on January 1,2018.Environmental protection tax has its own unique features in the tax system and collection mode,but it also faces many challenges in the specific operation and implementation process.Since 2018,remarkable achievements have been made in the collection and administration of environmental protection tax,which has ensured a stable and sound transition from pollutant discharge fee to environmental protection tax,and initially established a good mechanism of division of labor and cooperation between departments.However,at the same time,from the current perspective,there are still many areas worth improving in the collection and administration of environmental protection tax in the aspects of collection scope,collection subject system,verification and standardization of system,tax reduction and exemption system,technical support,identification of tax subject,etc.The author will carry out detailed analysis and demonstration in this paper.This paper mainly takes the collection and management system of environmental protection tax as the main research object,and respectively uses comparative research method,theoretical analysis method and historical analysis method to discuss the historical reform of the collection and management system.On the one hand,it makes clear the necessity of improving the collection and management mechanism of environmental protection tax by comparing the collection and management system of pollutant discharge charging system and environmental protection tax law.On the other hand,through the integrated research of foreign typical countries’ environmental protection tax collection and management system,it explores a perfect path of our environmental protection tax collection and management mechanism.At the same time,the author also uses a large number of literature data methods,systematically summarizes the problems existing in the environmental protection tax collection and management mechanism in our country,reflects the necessity and urgency of improving the environmental protection tax collection and management mechanism.In the "environmental protection tax law","environmental protection tax implementation regulations",tax collection administration Act "and other relevant laws and regulations under the framework of the environmental protection tax collection administration issues in our country to put forward relatively perfect suggestions.