Study On The Implementation Of Environmental Protection Tax Law In China

In the era of rapid economic development,China's environmental pollution is becoming more and more serious.In the past,the pollutant discharge charging system has been playing an important role in environmental protection,but due to its own limitations,its environmental protection effect is gradually decreasing.With the official implementation of the environmental protection tax law of the People's Republic of China(hereinafter referred to as the environmental protection tax law)on January 1,2018,China began to collect environmental protection tax to replace sewage charges in order to solve the problems existing in the sewage charging system.The implementation of the environmental protection tax law is an important tax reform measure to implement the construction of ecological civilization at a specific stage in China,which provides a unified legal guarantee for the collection of environmental protection tax,and announces that China's green tax system has become increasingly perfect.After the implementation of the environmental protection tax law,it has indeed played a positive role in China's environmental protection cause.While expanding China's tax revenue,the environmental pollution situation has also been improved to a certain extent.However,the environmental protection tax law,which is derived from China's previous pollutant discharge charging system,also inevitably exposes some problems in its implementation and needs to be improved.This paper defines the law of environmental protection tax and the combing of our environmental protection tax law legislation process,on the one hand,through comparing the content of environmental protection tax and discharge system,analysis of the environmental protection tax advantage and the necessity of implementing and the inherent characteristics of the environmental protection tax law has more in-depth understanding.Through objective data evaluation,on the other hand,the current situation of implementation of the"environmental protection tax in our country,on the basis of the combination of the analysis of the basic key elements of the environmental protection tax law in China,will China's environmental protection problems in depth analysis of tax law and refinement,such as thetax administration and how to coordinate the tax revenue work by the department of the ecological environment problem;The problem that the incentive effect of tax preferential policies on taxpayers is not obvious;The problem of too narrow range of expropriation;Environmental protection tax confusion coexistence problem;Environmental protection tax standard and tax basis problems.By learning from the mature experience in the implementation of the environmental protection tax system in foreign countries and combining with the basic national conditions at the present stage,this paper puts forward some Suggestions on improving the implementation of the environmental protection tax law in China.For example,it puts forward some Suggestions on expanding the scope of taxpayers and the scope of taxable pollutants.On the issue of preferential tax policies,it puts forward the Suggestions of elaborating the content of preferential tax policies,clarifying the key industries of tax incentives and increasing the ways of preferential tax policies.On the co-existence of environmental protection taxes and fees,the paper puts forward some Suggestions to clarify the confused relationship between taxes and fees and make them complement each other.On the issue of tax collection and administration,it puts forward some Suggestions to clarify the responsibilities of various departments,the way of cooperation between specific departments and the content of tax collection and administration supervision.By putting forward these Suggestions,the author hopes to solve the problems in the implementation of the environmental protection tax law,to give full play to its legal effect,and to realize the purpose of protecting the environment and controlling pollution to a greater extent.