| The official implementation of the “Environmental Protection Tax Law of the People’s Republic of China” symbolizes that the law has undertaken the mission of China’s environmental treatment as a market-based economic policy instrument.However,the linchpin to whether the law can fully play its role lies in the taxation management level.Pollutants are cross-regional and mobile,and these are two most striking characteristics of pollutants,and main reasons for strengthening of regional coordinated taxation management of pollutants.In China,Beijing,Tianjin and Hebei are three cities close to each other geologically,and are faced with serious environmental pollution.Based on characteristics of environmental protection taxation management and environmental treatment requirements of the Beijing-Tianjin-Hebei Region,this paper focuses on studying the status and existing problems of environmental protection taxation management and regional coordination in this area,and puts forward suggestions to improve the environmental protection coordinated taxation management mechanism of this area.It is believed that these suggestions are of vital importance to the improvement of the environmental protection taxation management efficiency and realization of the environmental protection taxation management policy objective in the Beijing-Tianjin-Hebei Region.To start with,this paper analyzes and summarizes the environmental protection tax system and taxation system,and interviews senior experts in environmental protection,finding out problems with the current taxation mechanism design,including incomplete tax preferential policy design,inadequate punishments for discharging pollutants beyond the standards or the upper limit,failure of environmental protection and taxation forces to fully play their role,incomplete cross-department labor distribution and cooperation mechanism,difficulty in applying the taxation information technology,high taxation cost,etc.Regarding environmental protection taxation management of the Beijing-Tianjin-Hebei Region,this paper comparatively analyzes the environmental protection taxation management system drawn up in the three places,carries out a field survey of the environmental protection taxation management status in Haidian(Beijing),Dongli(Tianjin),and Tangshan(Hebei),and qualitatively and quantitatively examines the case of “Nanpu Economic Development Zone Environmental Protection Taxation”,drawing lessons from EU experience in environmental tax collection and management.On that basis,the following conclusions and proposition are reached:(1)The environmental protection taxation management system of the three cities is faced with the following problems: inadequate number of environmental protection professionals in tax authorities;low percentage of automatic monitoring methods,and low accuracy of monitoring;lack of coordination between environmental protection departments and tax authorities;difficulty in verifying data submitted by enterprises;information asymmetry,etc.(2)The problems confronting the three cities in coordinated taxation management include: inadequate coordination of local policies;low coordination degree of taxation management;insufficient sharing of taxation management information,etc.The obstacles restricting the full play of the coordinated taxation management system mainly refer to policy barriers,lack of top-level design,and lack of tax adjustment mechanism.(3)The government funds the Nanbao Economic Development Zone to entrust the third-party monitoring institution to achieve some effects in reducing tax-involved risks,strengthening collaboration efficiency,improving management ability,discovering data risks with the monitoring institution and potential tax-involved issues,and enhancement of adherence to tax payment.Nevertheless,the problems are inevitable,including time-consuming comparison,increase of fiscal burden,and failure to determine the local industrial tax negative coefficient.Through case study,the author summarizes the implications of measures adopted by the Nanpu Economic Development Zone for the establishment of the environmental protection coordinated taxation management mechanism.According to the above research achievements,the author proposes optimization measures from five perspectives,including unifying leadership to strengthen top-level design of the environmental protection coordinated taxation management in the Beijing-Tianjin-Hebei region,strengthening overall planning of the regional coordinated taxation management system and standards,improving the taxation management system to set up the horizontal environmental protection coordinated taxation management mechanism,increasing technological input to build the unified regional environmental protection taxation management information platform,and standardizing monitoring to improve the accuracy of pollutant discharge monitoring data for environmental protection taxation management in the Tianjin-Beijing-Hebei Region.It is hoped that all these measures can provide valuable references for the establishment of the coordinated environmental protection taxation management mechanism for the Beijing-Tianjin-Hebei Region. |
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