Research On The Collection And Management Mode Of Environmetal Protection Tax In Jiangsu Province From The Perspective Of Collaborative Taxation

Since the beginning of 2018,the Environmental Protection tax Law of the People’s Republic of China has been formally implemented.The most significant of Environmental Protection tax is that it has higher professional requirements for the measurement and determination of relevant pollution indexes.Unlike in the past,which only needs the tax department as the only subject of tax collection and management,it is doomed to need the cooperation of muti-departments in order to better achieve the original intention and purpose of its legislation.First of all,this paper theoretically defines the concept of environmental protection tax collection and management from the perspective of collaborative governance,combs the theoretical basis of the research,and provides theoretical support and method support for exploring the model of collaborative governance.And from the perspective of collaborative subject and collaborative content,as well as the feasibility and inevitability of synergy,this paper analyzes the application of collaborative governance model in the field of environmental protection tax collection and management,and then summarizes the positive impact of collaborative governance model on environmental protection tax collection and management.Secondly,taking the current situation of environmental tax collection and management in Jiangsu Province as the research object,it is considered that it has achieved remarkable results in terms of the mode of collection and management,the collection of taxes and the green effect after the introduction of environmental tax.However,in the actual process of collection and management,it is also found that there are some problems,such as unclear division of inter-departmental responsibilities,asymmetric information of collaborative governance,inconvenient ways of collaborative governance,not rich subjects of collaborative governance and so on.Finally,it summarizes and draws lessons from some practices of foreign developed countries,and puts forward corresponding suggestions for improvement on the basis of the actual situation of Jiangsu Province.It is necessary to start from many aspects,such as continuously improving the multiple subjects of collaborative governance,constructing the cooperative governance mechanism of multiple subjects,creating the pattern of collaborative governance of multiple subjects,and strengthening the supervision of collaborative governance of multiple subjects.to solve the difficulties encountered in the process of collection and management,such as lack of monitoring capacity,untimely information exchange,lack of departmental cooperation and so on.This paper attempts to pay close attention to the need to improve the quality and efficiency of environmental protection tax collection and management,through the continuous construction and improvement of the muti-cooperative governance model of environmental protection tax,to achieve the progress from "solitary force" to "concerted efforts",which is conducive to the formation of a strong joint force.At the same time,it is also of great significance to promote the transformation and upgrading of tax-related pollutant discharge enterprises and take the road of green development.The purpose of this paper is to provide theoretical reference for the optimization and promotion of environmental protection tax collection and management in Jiangsu Province by building a seamless muti-agent collaborative governance mechanism.