Problems And Countermeasures In The Implementation Of Environmental Protection Tax

In order to implement the important measures proposed by the Third and Fourth Plenary Sessions of the Eighteenth Central Committee of the Communist Party of China on "Promoting the Change of Environmental Protection Fees into Taxes" and "Protecting the Ecological Environment with Strict Legal System",China began to levy environmental protection tax nationwide on January 1,2008.The levy of environmental protection tax is of great significance to alleviate the current fierce environmental contradictions and promote the construction of ecological civilization.Tracing the policy operation after the environmental protection tax is levied will promote the optimization and upgrading of the environmental protection tax policy and help to achieve the policy objectives.Therefore,this paper takes Liaoning Province as an example,on the basis of the status quo of the implementation of environmental protection tax policy in Liaoning Province and its impact on enterprise tax burden,fiscal revenue and environmental quality,and then analyzes the relevant issues in the implementation process of environmental protection tax policy and puts forward policy recommendations.Firstly,this paper defines the concept of environmental protection tax and environmental tax and analyzes the value of environmental resources and the characteristics of environmental public goods based on the theory of environmental public goods.Based on the externality theory,this paper analyzes the function mechanism of the environmental protection tax to solve the internalization of the external cost of enterprises.Secondly,the paper analyzes the policy influence of environmental protection tax levy in Liaoning Province from three aspects: the change of enterprise tax burden,the improvement of environmental quality and the influence of financial income in the Implementation of environmental protection tax in Liaoning Province,and concludes that the Levy of environmental protection tax has not changed the tax burden of enterprises in Liaoning Province,and has promoted the reform of environmental quality obviously.Good,there is also long-term good news for local fiscal revenue.Then,on the basis of analysis and research,combined with the questionnaire survey of environmental protection tax paying enterprises and the collection of statistical data,this paper summarizes and finds out the problems in the implementation of environmental protection tax policy,such as the high tax cost,the technical obstacles in the determination of pollutants,the inconsistency of tax means,and the weakening of environmental protection tax effect.Question.And the existing problems in the operation of environmental protection tax policy are analyzed to find out the causes,such as the cumbersome collection process,the quality of tax-related personnel to be improved,the lag of related supporting facilities reform and the imperfection of environmental protection tax system.Finally,according to the specific problems,we find the methods and Countermeasures to optimize the practice of reform,mainly including encouraging third-party market institutions to intervene in environmental protection tax collection and management services,strengthening the professional training of tax-related personnel,carrying out the follow-up investigation of the implementation of environmental protection tax and improving the supporting policies of environmental protection tax.