Research On "Internet +" Collection And Management Of County-level Regional Environmental Protection Tax

The Environment in the People's Republic of China came into effect in China on January 1,2018,as China's first special "green tax system",a separate tax law to promote the construction of ecological civilization,and a separate tax law to explicitly include the content of departmental information sharing and cooperation mechanism,the effect of the reform has been shown initially since its implementation,at present,with the coming of "Internet plus" era,big data provides rare opportunities and challenges for the transformation and upgrading of Environmental Protection Tax Collection and management.Based on the methods of Literature,Case Analysis and interview,this paper makes a great deal of reading and collecting on the related policies of Environmental Protection Tax in China,and takes the collection and management of Environmental Protection Tax in a county in western China as an example,combined with their own work practice,the relevant literature for more detailed analysis and research.Through the communication and cooperation with tax,environmental protection and enterprise,this paper makes an in-depth study on the collection and management of Environmental Protection Tax from the angle of tax authorities,environmental protection departments and enterprise taxpayers.The main difficulties in the process of environmental protection tax collection and management are the lack of cooperation between the Environmental Protection Department and the Tax Department,the lack of taxpayers' declaration and payment skills,and the lack of a unified and efficient tax information sharing platform Enterprise compliance is not high,shortage of professional and technical personnel,etc..The main reason for the problem is that China's "Environmental Protection Tax Law" and its implementing regulations only stipulate in principle the cooperation and information sharing between the tax department and the Environmental Protection Department,there are no specific regulations on the division of the functions of each department,the mode of the construction of the information sharing platform and the operation and management of the tax collection and management.In addition,theenvironmental protection tax is a kind of tax for a short time,and its specialty is very high.It needs a certain time for both the tax authorities and taxpayers to adapt to it.In order to solve these problems,it is necessary to use the thinking of "internet + ",enrich the ranks of professionals,use the Internet and big data technology,build an information sharing platform for environmental protection tax collection and management,and strengthen the cooperation among departments to realize information sharing,we will continue to improve the quality of information sharing,improve the level of pollutant information monitoring,optimize tax-paying services and improve tax compliance.Improving the quality and level of Environmental Protection Tax Collection and management requires many efforts.Relying on "Internet + " is an important part of it.The ways and means of "Internet + " can effectively make up for the shortage in environmental protection tax collection and management,we should further improve the environmental protection tax collection system,realize the innovation of tax management mode.