Legislation Of Environmental Protection Tax Law And Its Preliminary Implementation Study

The environmental protection tax was first produced and operated in Western countries and was particularly prevalent in OECD countries.With the continuous development of social economy,China's environmental pollution problem has become more and more serious.In order to reduce pollutant emissions,China began to learn from Western environmental tax system.In response to the system of pollutant charges.China has gone through the formulation of regulations,the formal Regulations on the Collection and Use of Sewage Charges,and then the current Environmental Protection Tax Law of the People's Republic of China(hereinafter referred to as the Environmental Protection Tax Law).After a long journey.The Environmental Protection Tax Law was officially promulgated and implemented since January l,2018,marking the transformation of the system from administrative regulation to legal regulation.This paper firstly compares the texts of the Environmental Protection Tax Law and the Regulations on the Collection and Use of Sewage Charges,and analyzes the pattern of the new law in terms of legal principles,legal spirit and law enforcement methods of law enforcement agencies.Based on this,this paper analyzes the necessity and advantages of its implementation,and then has a deeper understanding of the inherent characteristics of environmental protection tax law.On the other hand,through the field investigation of the implementation of the Environmental Protection Tax Law,the author found that although the Environmental Protection Tax Law wanted to achieve a smooth transfer of;"fee-to-tax^in the early stage of implementation,it still showed a series of questions such as inaccurate records and unsatisfactory law enforcement Finally,in response to these problems arising in the early stage of the implementation of the Environmental Protection Tax Law.the author proposes corresponding improvement suggestions,hoping to help the smooth advancement of the environmental protection tax law in the future.As a relatively new law,the Environmental Protection Tax Law is different from previous researches in exploring the foreign environmental tax.This article explores the legislation of the Environmental Protection Tax Law and the initial practice of its implementation.The legal text has a deeper understanding.The analysis of the behavioral performance of law enforcement departments and taxpayers in the implementation process of the law helps to analyze the preliminary implementation effect of the environmental protection tax law at both theoretical and practical levels.Combined with the above research,this paper has important theoretical significance and practical value for China's use of environmental protection tax to achieve environmental protection,balance the relationship between economic development and the environment,and realize the new era goal of ecological civilization.