Research On The Collaborative Tax Management Of Environmental Protection Tax In H City,Shandong Province

In January 2018,the Environmental Protection Tax Law of the People’s Republic of China,the first separate tax law reflecting the "green tax system",was officially implemented.It is one of the important tax reform measures to improve the ecological environment and maintain ecological balance in China,and is of epoch-making significance.The environmental protection Tax law reflects the shift of tax burden of "fee to tax",endowing environmental protection tax with legal rigidity,and also solves the disadvantages of pollutant discharge fee in administrative law enforcement.The national "14th Five-Year Plan" period of green fiscal and tax policy proposes to further promote green tax reform,requires to improve the environmental protection tax collection process and methods.As a powerful means to promote the construction of ecological civilization,environmental protection tax involves a large number of subjects and is highly professional.Relying solely on the power of tax authorities cannot achieve the effectiveness of collection and administration,and it needs to give play to the collaborative power of diverse subjects in society.This paper focuses on the collaborative characteristics of environmental protection tax collection and management,takes the coordinated tax management of environmental protection tax in H City,Shandong Province as the research object,based on the current local collection and management results,and uses the questionnaire survey method and interview method to collect data according to the logic of collaborative governance theory,overall government theory and information asymmetry theory,points out the problems of the current collaborative tax management work,and then analyzes the reasons and tries to explore the solution path.Firstly,by expounding the current situation and achievements of the coordinated collection and management of environmental protection tax in H City;Secondly,it is pointed out that the research finds that there are problems in collaborative tax management,such as insufficient synergy power,insufficient co-operative subjects,poor collaborative operation,low level of informatization,and synergy in form,and the deep-seated reasons behind the problems are unreasonable organizational structure,weak awareness of coordination among participants,inadequate policy and regulatory protection,imperfect information resource integration mechanism,and imperfect supervision and assessment mechanism.Finally,with the support of theory,the countermeasures and suggestions for improving the construction of the responsibility system of environmental tax coordinated tax management,enriching the multiple responsible subjects of environmental tax collaborative tax management,improving the construction of environmental tax coordinated tax management laws and regulations,establishing the information sharing mechanism of environmental tax coordinated tax management,and improving the supervision and assessment mechanism of environmental tax coordinated tax management are put forward.The research of this paper focuses on the collaborative tax administration of environmental protection tax rather than the general tax collection and administration.On the one hand,it can provide a case analysis of the collaborative tax administration of environmental protection tax;on the other hand,it hopes to provide a theoretical research perspective for the comprehensive tax administration of H city.