Research On The Countermeasures Of Grassroots Tax Bureaus To Strengthen Environmental Protection Tax Collection And Management After "fee To Tax"

China established the sewage fee system in 1979.Compared with the tax system,the sewage fee has the following problems: insufficient law enforcement,local government and departmental intervention.18,the third plenary session of fourth plenary session proposed "to promote the environmental protection tax" "with a strict legal system to protect the ecological environment",December 25,2016,the environmental protection tax law of the People’s Republic of China on the 12 th session of the standing committee of the National People’s Congress 25 meeting approved by a vote,which comes into effect on January 1,2018,discharge formally to sign for the environmental protection tax,"tax-for-fees reform" on the job.School district in long beach,combining with tax bureau of environmental protection tax levy management practice,through to the grass-roots tax bureau of environmental protection tax levy management process and content,taxpayers,tax bureau and the ecological environment at the grass-roots level according to the procedures collaboration mechanism,analyze the present status of data sharing,found that due to the theory of the environmental protection tax,levy management professional particularity,regulation characteristics of real-time,declare complexity,as well as the tax official at the grass-roots level there is no similar experience on management,the cause of environmental protection tax levy management at the grassroots level in the lack of professional ability,coordination between functional departments is not smooth,management problems such as difficult to carry out the follow-up,Collection management efficiency is not high.By using case analysis to study the collection scope and tax burden rate,it is found that the environmental protection tax still has the problems of low tax burden rate and incomplete collection scope,which is not conducive to the tax to play a restrictive role on enterprises and help the development of the country’s green economy.According to the analysis results,combined with the current situation of environmental protection tax collection and management in grassroots tax bureaus,the following Suggestions are put forward for the optimization of environmental protection tax collection and management in order to give full play to the restrictive effect of environmental protection tax on polluters and promote the construction of national ecological civilization.Strengthen departmental communication and refine division of labor and cooperation;Improve the tax information sharing platform;In order to provide valuable reference for the government to improve the management of environmental protection tax collection,the service level of grassroots tax bureaus should be improved and the collection management efficiency should be improved.