Research On China's Environmental Protection Tax Collection And Management

As the new tax type of China's tax system,environmental protection tax is also the first "green tax " in China.Its particularity determines that the collection and management of environmental protection tax is different from the collection and management of other taxes.The complicated collection process of environmental protection tax involves multiple subjects,and requires the cooperation of the taxation department and the environmental protection department.The legal relationship involved will be more complicated.April 2018 is the first reporting period for the levy of environmental protection tax.After its implementation,it will inevitably face the problem of collection and management.The perfection of the collection and management system of environmental protection tax is directly related to the implementation effect of environmental protection tax,and is also the key to the realization of its ecological protection function.Therefore,at present,the research on environmental protection tax collection and management has urgent practical significance.The writing of this paper generally follows the logic approach of status analysis--problem analysis--cause analysis--problem solving.The introduction part introduces the source and significance of the topic,research methods,innovation and deficiencies,the main body of the environmental protection tax collection and management problems as well as the exploration of solutions to the problem.According to the main content of the research topic,the paper is divided into five parts.The first part is the basic theoretical analysis of environmental protection tax collection and management.Firstly,by comparing environmental protection tax with pollutant discharge fee and other taxes,it is concluded that the collection and management of environmental protection tax has certain particularity.Then from the perspective of taxation,environmental science and law,it explains the main theories involved in environmental protection tax collection and management,including tax compliance theory,externality theory and discretion theory.The second part is the practical dilemma of environmental protection tax collection and management.First,environmental monitoring facilities are imperfect.The monitoring equipment installation scale is insufficient and the monitoring frequency is low.Secondly,the environmental protection tax filing mechanism is not sound.It is manifested in the lack of corresponding incentive measures and supervision measures in tax returns,the lack of environmental professional knowledge of taxpayers in environmental protection,and the lack of comprehensive talents with both environmental professional skills and tax practice experience in tax departments.The third part is the standard analysis of environmental protection tax collection and management.First of all,starting from the current situation of environmental protection tax collection and management legislation,the current laws related to environmental protection tax collection and management are sorted out,and the main content and process of environmental protection tax collection and management are summarized.Then,from the perspective of law application,this paper analyzes the conflicts between the provisions of the environmental protection tax law and other laws,mainly including the regulations on the implementation of the environmental protection tax law and the law on the administration of tax collection.The fifth part from the legislative improvement and supporting measures to improve the environmental protection tax collection and management Suggestions.From the perspective of legislative perfection,first,when applying the provisions on the collection and administration of environmental protection tax,it is necessary to clarify the application relationship between various laws,and the corresponding provisions should be added in the "environmental protection tax law" to coordinate with the "regulations on the implementation of environmental protection tax" and "tax collection and administration law".Secondly,clarify the rights and responsibilities of the subject of environmental protection tax collection and management,and build a mechanism of power restriction and supervision;Thirdly,the regulation that the quantity of taxable property is the quantity of sewage discharge should be abolished,the scope of centralized sewage treatment sites in urban and rural areas should be clarified,and the scope of tax for air and water pollution should be increased.Finally,it is necessary to improve the taxpayer's right relief system,protect the taxpayer's right to know,eliminate the pre-tax clearance rules,and build a system with environmental protection departments as the main body of responsibility.From the point of view of supporting measures,first,improve environmental monitoring facilities,increase the investment in online environmental monitoring,increase the number of environmental monitoring equipment,improve the quality of monitoring;Second,it is necessary to improve the tax filing mechanism of enterprises,establish an environmental protection incentive system and supervision system for taxpayers,and cultivate comprehensive talents who are familiar with environmental professional skills and tax practices.Meanwhile,it is also necessary to increase publicity and education for taxpayers and improve the professionalism of tax filingThe fifth part proposes the perfection of environmental protection tax collection and management from the aspects of legislative improvement and supporting measures.Judging from the improvement of legislation,first,when applying the regulations on environmental protection tax collection and management,it is necessary to clarify the applicable relationship between various laws.It is necessary to increase the corresponding provisions in the Environmental Protection Tax Law and the Regulations on the Implementation of Environmental Protection Tax and the Tax Collection and Administration.The conflict of the law;second,clarify the power and responsibility relationship of the main body of environmental protection tax collection and management,and build a power restriction supervision mechanism;third,it should abolish the regulations on the amount of taxable materials produced as sewage discharge,and clarify the scope of centralized treatment of urban and rural sewage,increase The taxation scope of atmospheric and water pollution;finally,the taxpayer's rights relief system is improved,the taxpayer's right to know is guaranteed,the rules for clearing taxes are abolished,and the system that considers the environmental protection department as the main body of responsibility is constructed.From the perspective of supporting measures,first,improve environmental monitoring facilities,increase investment in online environmental monitoring,increase the number of environmental monitoring equipment,and improve monitoring quality;second,improve corporate tax reporting mechanism and establish environmental incentives for taxpayers.The system and supervision system will cultivate comprehensive talents who are familiar with environmental professional skills and tax practice.At the same time,it is necessary to increase the publicity and education of taxpayers and improve the professionalism of taxpayers' tax returns.