Research On Tax Assistance System Of The Environmental Protection Tax

In recent years,China's environmental pollution problems are increasingly serious,and the existing sewage charges system has existed too many problems,in the society,the calls about the "sewage charges reform" are getting higher and higher.Finally in December 2016,"Environmental Protection Tax Law" has been formally adopted and will be formally effective in 2018,indicating that China's tax reform has made considerable progress.But the law cannot just stay on the paper,more importantly,is the implementation process.Because the environmental protection tax is a relatively strong professional tax,if in the tax collection and management the tax authorities without the support of environmental protection departments,would be difficult to complete successfully and independently,so "Environmental Protection Tax Law" has provided a mode which is named "tax authorities is responsible for collection and management,environmental protection department is responsible for cooperation" which requires that tax authorities and environmental protection departments should establish the relationship of tax assistance together.So,we must think those important problems,such as,how to build a relationship of tax assistance,define the rights and obligations of both sides,legal responsibility,and how to protect the legal rights and interests of taxpayers.In order to solve these problems and perfect the environmental tax collection and management system,this paper will research from the perspective of tax assistance.This paper tries to discuss the problem of tax assistance of the environmental protection tax,and is divided into three chapters.The first chapter is an overview of the tax assistance of environmental protection tax.First,it is the analysis of the concept of tax assistance.Secondly,it analyzes the contents of tax assistance,including:(1)tax assistance about information sharing and exchanging;(2)authority tax assistances;(3)the system of being entrusted by tax authority to collect;(4)the measures to guarantee the tax revenue.Thirdly,this paper analyzed the necessity of tax assistance in environmental protection tax,and proposes that although the nature of environmental protection tax assistance is the support of environmental monitoring technology,but in the present case,the assistance provided by environmental protection departments is the best choice of the tax authorities.Finally,the basic principles that should be followed in tax assistance are discussed.These basic principles include the principle of fairness and efficiency.The second chapter discusses the current situation of environmental protection tax assistance.First of all,this paper analyzes the advantages of the existing collection and management model.Secondly,the content of tax assistance system was analyzed in China's current legal system along the law from the constitution to the department law and then to the local laws and regulations.Finally,it discusses the problems and the causes of the existing modes of administration,mainly from the existing legal system and the tax collection and management process.In the third chapter,the main content is recommendations to improve the environmental protection tax system of China.First of all,it should be clear that the primary objective of tax assistance system of the environmental protection is to protect the environment.Secondly,it is the suggestions on the content of environmental protection tax assistance system are discussed,which are divided into four aspects:(1)Establishment of tax-related information catalog system;(2)Establishment of taxpayer classification management system;(3)Development of tax department Audit standards;(4)define the legal responsibility for tax assistance.Thirdly,it is recommended to develop a unified tax security law.Fourthly,it is about the suggestions on strengthening the protection of taxpayer's rights from the perspective of administrative reconsideration and administrative litigation.Fifthly,it involves the tax assistance of the environmental protection dispute resolution mechanism,and makes a comparative analysis of the three mechanisms.This paper suggests that the "consultation" is the main dispute resolution mechanism.Finally,this paper puts forward the new model of collection and management of the environmental protection tax in the future,that is,the tax authorities to purchase environmental monitoring services from the social environmental monitoring agencies so that it can completely solve the existing many problems in the collection and management system of the environmental protection tax,simplify the relationship of the collection and management system of the environmental protection tax.