Research On The Problems And Countermeasures Of Environmental Protection Tax Collection And Management

In recent years,China's rapid economic development,the resulting environmental pollution problem can not be ignored,seriously affected the living and social sustainable development."Protecting the environment with a strict legal system" and "promoting the reform of environmental protection fees and taxes" were explicitly proposed in documents issued at the third and fourth plenary sessions of the18 th CPC Central Committee.The Environmental Protection Tax Law of the People's Republic of China was officially adopted at the 25 th Session of the Standing Committee of the 12 th National People's Congress.China began to collect environmental protection tax nationwide on January 1,2018,achieving an important breakthrough in the reform of "replacing fees with taxes",which is conducive to promoting ecological and environmental construction.Environmental protection tax is a new kind of tax,the way of collection and management is very different from the past.Therefore this article selects zhongyuan region,southeast of the market population zhoukou city as an example,through zhoukou city in environmental protection tax levy management actual situation to analyze the problems existing in the environmental protection tax policy,find out the cause of the problem,and put forward according to the reasons for the environmental protection tax levy management effective countermeasures and Suggestions.This article through to the domestic and foreign environmental protection tax related documents and data to check and arrange,introduced according to the present environmental tax policy,according to the specific circumstances of zhoukou city environmental protection tax levy management environmental tax related cooperation mechanisms,tax-related data than to check the efficiency,emissions accounting methods,the follow-up management informatization level,ability of the business tax cadres to carry on the concrete thinking,draw lessons from foreign advanced experience of typical countries,In order to improve the collection of environmental protection tax,some Suggestions are put forward,such as constructing a multi-dimensional comprehensive tax management pattern,improving the tax data transmission efficiency of foreign departments,improving the accounting method of pollutant discharge,accelerating the establishment of tax information sharingplatform,strengthening the training of environmental protection tax follow-up management talents and enhancing the training of tax officials.