Research On The Problems And Countermeasures Of Environmental Protection Tax Collection And Management In XC District Of Suzhou

Since the 18th National Congress of the Communist Party of China,the Party Central Committee has attached great importance to the construction of ecological civilization and included it in the "five in one" overall layout and the party constitution.In 2018,China began to levy environmental protection tax,a tax related to the environment,for the first time.Because environmental protection tax has its own complexity and particularity,local grass-roots environmental protection tax collection and management are facing various practical problems that need to be properly solved.Based on the above actual situation,this paper discusses and analyzes the specific collection and management process and current situation of environmental protection tax in XC District of Suzhou.Through literature research,in-depth interview and questionnaire survey,the fine management theory,principal-agent theory and collaborative governance theory are used as the theoretical basis for the study of environmental protection tax collection and management in XC district.First of all,based on the latest collection and management of environmental protection tax in XC District of Suzhou City,the interview content and questionnaire survey results,the current collection and management status and existing problems are analyzed,such as the difficulty in defining the tax object and the imprecise determination of tax basis.Secondly,it analyzes the causes of the problems from five aspects:the collection and management mechanism,the concept of tax awareness,the collection and management method,the collection and management personnel,and the third-party organization,including many reasons,such as the late updating of the collection and management law,the too complex tax declaration links,and so on.Finally,after learning from the advanced experience of developed countries,this paper puts forward operable suggestions and countermeasures,including building a collaborative governance system,unified management for third-party testing institutions,strengthening environmental protection tax inspection,etc.Through these measures,we hope to provide suggestions for the continuous maturity of environmental protection tax collection and management in XC District of Suzhou,and further promote the effective implementation of tax collection and management in grass-roots departments.