Study On The Collection And Management Of Environmental Taxes In Sichuan Province

It is an important thousand-year plan for China of the Ecological environmental protection.The collection and management of environmental taxes is an important way for government to carry out public management.It plays a very important role in restricting the production and operation behaviors of enterprises,reducing pollution emission,strengthening the construction of ecological civilization,and helping to realize the goal of carbon neutrality.Most of developed countries have been relatively mature and perfect in the collection and management of environmental taxes.In 2018,China began to collect environmental taxes.Based on the principle of "whoever pollute the environment who pays",the negative externality cost of environmental pollution is internalized.Through the taxes system design of "more tax and more tax,less tax and less tax,no tax and no tax",the green regulation effect of tax leverage is played,and finally achieve the goal of environmental protection.The collection of environmental taxes is a symbolic "green tax",marks that the construction of our "green tax system" has entered the stage of rule of law,the level of professionalization and refinement.In step with the country,Sichuan Province implemented the environmental taxes on January 1,2018,and it was clearly collected by the cooperation of tax department and environmental protection department.Because of its own special and complexity,and the collection management time is short,there are still cased many problems.This paper takes it as the research object,builds an analysis framework based on the theory of public goods,cooperative government and the theory of tax compliance.The research takes Sichuan for example by researching interviews and questing the stakeholder,analyzing its problems and causes.Finally,countermeasures and suggestions are proposed based on the framework of analysis,to provide inspiration and help for the subsequent collection and management of environmental taxes.It is obviously found that there are some problems in Sichuan,such as inaccurate implementation of environmental taxes policy,low utilization rate of tax-related platforms,low efficiency of comprehensive tax administration and low tax compliance.On this basis,the reasons are analyzed from the four dimensions of organizational leadership,operation mechanism,management mechanism and guarantee mechanism.Finally,aiming at how to improve the quality and efficiency of environmental taxes collection and management,12 suggestions are put forward.They are expected to inspire and help the follow-up collection and management of environmental taxes.