Research On Environmental Tax Levy Management

The 19 th National Party Congress raised the construction of ecological civilization to the height of the millennium plan for sustainable development of the Chinese nation,and the ecological environmental protection has been continuously strengthened.In recent years,with the continuous development of China's economy and the accelerating process of industrialization,the problem of environmental pollution has become more and more serious and has directly threatened human health.In order to solve the problem of increasingly serious environmental pollution and promote sustainable economic and social development,as early as in 2007,China put forward a "research on environmental protection tax." Since the Third Plenary Session of the 18 th CPC Central Committee,the process of environmental protection tax legislation has been accelerating.In June 2015,the Legal Affairs Office of the State Council issued the "People's Republic of China Environmental Protection Tax Law(Draft for Soliciting Opinions)".On December 25,2016,the Twenty-fifth Session of the Standing Committee of the Twelfth National People's Congress adopted the "People's Republic of China Environmental Protection Tax Law." On January 1,2018,the Environmental Protection Tax Law was formally implemented and introduced.Since the Environmental Protection Tax Law was promulgated in December 2016 and the environmental protection tax was formally introduced,the collection and management work corresponding to the introduction of environmental protection taxes has also started preparations.In June 2017,the Regulations on the Implementation of the Environmental Protection Tax Law was publicly solicited for opinions.In July 2016,the State Administration of Taxation and the Ministry of Environmental Protection signed the Memorandum of Understanding for the Environmental Protection Tax Administration and Cooperation Mechanism.In August 2017,the Ministry of Finance,the State Administration of Taxation,and the Ministry of Environmental Protection jointly issued notices requiring all localities to fully implement the preparatory work for the implementation of the Environmental Protection Tax Law.The introduction of environmental protection taxes requires corresponding collection and management measures.In addition to the characteristics and difficulties in the collection and management of environmental protection taxes,it is of great significance to improve and improve the system and measures for the collection and management of environmental protection taxes.Therefore,it is of great practical significance to study the environmental protection tax collection and management system.Based on the basic theory and principles of taxation,this article considers the issues concerning the management of the collection of environmental protection taxes after reading a large number of relevant documents and the specific data files of environmental protection tax collection and combining with the actual situation of the current environmental tax collection and management.The tax collection and management issues were introduced and discussed in detail.The first chapter takes the research background and research significance of this topic as the starting point,sums up the domestic and foreign research dynamics of environmental protection tax collection management,and puts forward possible innovations and deficiencies of this topic.The second chapter mainly deals with the collection of environmental protection taxes from the theoretical perspective.The analysis includes an overview of the environmental protection tax,the collection and management process,and the theoretical basis for the introduction of the environmental protection tax.The third chapter mainly analyzes the environmental protection tax collection and management issues,and introduces the current difficulties and difficulties faced by the environmental protection tax collection and management.As an example of the introduction of the environmental protection tax in City B,the specific collection and management practices of the environmental protection tax are introduced.The fourth chapter introduces the international experience of environmental protection tax collection,mainly including the international comparison of environmental tax system,the experience of expropriation in several typical countries,and the comprehensive review of experience;Chapter 5 introduces the improvement and optimization of environmental protection tax collection and management.Measures,mainly from the improvement of the environmental protection tax collection and management of the legal system,improve the tax-related information sharing mechanism and platform,build a complete collection and management cooperation mechanism,and several aspects put forward specific measures.The last chapter mainly introduces relevant supporting measures for environmental protection tax collection and management,including strengthening collection management,improving monitoring technologies and methods,constructing a total discharge system,and strengthening tax publicity and taxation guidance.