Analysis On The Effects And Existing Problems Of Pollutant Discharge Fee Changing To Environmental Protection Tax

As far as the current situation of China’s environmental pollution is concerned,it is very serious and the environmental quality is very worrying.However,the current situation of environmental protection is not optimistic.On the one hand,the country’s devotion to environmental protection while rising trend year by year,but the fiscal expenditure in spending part of the environmental protection is still just a tiny part of the far cannot satisfy the need of environmental management and improving;On the other hand,as far as ordinary people are concerned,their awareness and attention to environmental protection are different and their overall participation is low.On January 1,2018,the environmental protection tax law of the People’s Republic of China formally implemented,as the first in order to promote construction of ecological civilization in our country special "green" for the purpose of tax law,will play an extremely important role.In this paper,through literature research,interview method,case analysis,and the collection and management of our country’s environmental protection tax related policy studies carried out extensive reading and collecting,and combined with the specific situation in specific analysis,a more detailed analysis of relevant literature and research.At the same time,combined with the practical work of the environmental protection tax in H city,through taxation,environmental protection and enterprise related staff communication and cooperation,understand the different roles in the environmental protection tax idea and difficulties in the process of implementation,and puts forward relevant Suggestions,to analysis from the perspective of actual micro discharge change the role of taxation on environmental protection and the existing problems.It is hoped that it will be beneficial to the improvement of environmental protection tax collection system and provide theoretical support and reference for the improvement of China’s tax system and the development of environmental protection tax collection.This article from the tax authority,the basis of an analysis of the environmental protection departments,enterprises taxpayer discharge change of the role of taxation on environmental protection and the existence question,found the discharge taxation on environmental protection main effect is to improve the tax system,expanding the scope,strengthen the law enforcement rigidity,increase organization income,and promote social justice,optimize the industrial structure,etc.,at the same time there is also a taxpayer costs increase may cause pollution transfer,declaration of environmental protection tax calculation is difficulty to tax authorities and taxpayers,and the current environmental protection tax regulations are less clear,imperfect supporting facilities.In order to solve these problems,it needs some corresponding countermeasures and Suggestions,such as perfecting the tax law and the provisions of the documents of environmental protection tax increase its investment in the development of the monitoring equipment and protection,the establishment and the tax inspection system of form a complete set of environmental protection tax,determine the purpose of environmental protection tax revenues,and so on.In our country,pollution charge system has been in effect for nearly 40 years.Its repeal,together with the introduction of the environmental protection tax,is of great importance to China’s current environmental situation.Although there are many problems and difficulties in the collection and management of environmental protection tax,the effect and significance of environmental protection tax on the prevention and control of environmental pollution cannot be denied.Through continuous improvement in the future,the original intention of environmental protection will be realized.