| In order to promote the construction of ecological civilization,protect the environment and promote energy conservation and emission reduction,the Standing Committee of the National People’s Congress passed the Environmental Protection Tax Law of the People’s Republic of China(hereinafter referred to as the "Environmental Protection Tax Law")on December 25,2016,and took effect on January 1,2018.The environmental protection tax is reformed by our country discharge fee system,which is the first green tax.In the 5 years of collection and management practice,environmental protection tax has gradually stepped on the right track and been familiar with,understood and mastered by more and more taxpayers,but it has also exposed many problems and urgent difficulties to be solved.This paper takes the actual situation of environmental protection tax collection and administration in D City of Sichuan Province for example,and understands the basic situation of environmental protection tax collection and administration by analyzing the data of environmental protection tax collection in 5 years.By means of questionnaire survey and interview,this paper analyzes problems in the collection and administration of environmental protection tax,analyzes influencing factors,and puts forward corresponding countermeasures and suggestions based on the actual situation of D City.According to the research ideas,this paper consists of six chapters: the first chapter is introduction,which mainly narrates the research background,significance,main research methods and research ideas,etc.As well as domestic and foreign environmental protection tax collection and management of the research status,possible innovation and deficiencies.The second chapter is the introduction of related basic theories,including the basic concepts of environmental protection tax,tax collection and management,and the particularity of Environmental Protection Tax Collection and management.This paper introduces the important theoretical basis of the research on the collection and management of environmental protection tax.The third chapter describes the basic situation of environmental protection tax collection in D City of Sichuan province.This paper analyzes the current situation of environmental protection tax collection and management in D City from three links of tax administration,tax collection and tax inspection.The fourth chapter mainly designs the questionnaire from the tax administration,the tax collection and the tax inspection three links,and carries on the interview to the Tax Department personnel,collects the environmental protection tax collection and management question first-hand information.Based on the investigation and interview,the problems in the collection and management of Environmental Protection Tax were summarized and analyzed.The fifth chapter puts forward the corresponding countermeasures to the problems in the collection and management of environmental protection tax in D City.The sixth chapter is the conclusion and prospect.Through the research,we can see that there are some problems in the collection and management of environmental protection tax in D city,such as the inefficiency of tax declaration and the lack of identification of taxpayers,in the aspect of tax collection,the monitoring of taxable pollutants is not in place,the calculation of taxable pollutant emission is complicated,the data comparison is difficult,and the preferential policies are not playing their role,in the aspect of tax inspection,there are some problems such as insufficient risk prevention measures and weak effect of punishment and compensation.Based on the analysis of the reasons,the paper puts forward some suggestions,such as perfecting the tax administration,improving the ability of tax collection and strengthening the strength of tax inspection. |
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