Research On The Optimization Of Environmental Protection Tax Collection And Management System In Hengshui City

The promulgation of the environmental protection tax law of the People's Republic of China has further improved the green level of China's tax system,with significant significance and achievements in the macro environmental tax system.From the perspective of practical effect,the characteristics of "more emission and more levy,less emission and less levy,no emission and no levy" of environmental tax make the emission reduction willingness of enterprises more significant,the centralized treatment of pollutants and the clean production of enterprises are effectively promoted,and the continuous improvement of ecological environment is also assisted.With the continuous optimization of tax collection and management mechanism by tax authorities,environmental protection tax will continue to play a huge role in the road of green development,so as to inject green energy into the high-quality economic development,and also play a significant role in the road of building a beautiful China in China.The general idea of environmental protection tax law is to change "fee" to "tax".That is to say,according to the principle of "shifting tax burden",it is connected with the current sewage discharge fee system in terms of taxpayers and objects of collection.Based on the existing laws and regulations of environmental protection tax collection and management,this paper makes an analysis of the current situation of environmental protection tax collection and management system of Hengshui Taxation Bureau by using the methods of literature research,qualitative analysis and comparative study.Through the comparison of theory and data,it is found that there exists in the process of implementation of environmental protection tax collection system.The problems existing in the policy,system and system framework should be optimized from the policy level,system level and system level.At the same time,tax categories should be increased,tax basis should be improved,interdepartmental cooperation should be strengthened,and the implementation of environmental protection tax collection and management system should be further optimized by using economic leverage.This paper is devoted to exploring a more high-quality,efficient and convenient implementation system of environmental protection tax collection and management,so as to further promote the communication and exchange between tax authorities,environmental protection departments and tax-paying enterprises,and to provide decision-making reference for the further comprehensive promotion of the green tax system and the improvement of environmental protection tax.