Research On The Path To Improve The Collection And Management Of Environmental Protection Tax In China

China's major social contradictions have undergone a change in the basis of the growing demand for a better life,environmental protection put forward higher requirements.Therefore,it is necessary and urgent to levy environmental protection tax to strengthen the regulation of tax on ecological environment protection.This paper puts forward some policy suggestions on the similarities and differences between environmental protection tax and pollutant discharge fee,and the problems and challenges faced by environmental protection tax in China.Based on Marx and Engels' views on ecological nature,ecological science and technology and ecological development,this paper makes a thorough analysis of western environmental protection theories and expounds in detail the connotations of welfare economics,ecological Marxism and sustainable development theory.This paper introduces the practice course and construction process of environmental protection in China,and puts forward the requirements of environmental protection in China in the new period.Firstly,the collection and management of environmental protection tax is deeply analyzed.Starting from the collection and management of the pre-existing sewage charges of China's environmental protection tax,the paper analyzes the collection and management mode of environmental protection tax in developed countries,including the three typical regions of the United States,Japan and Europe.Based on this,the experience of China's environmental protection tax collection management and the effective ways to integrate with the international taxation system,including the pollutants directly discharged into the environment,should be used as the tax object for environmental taxes.The environmental protection tax should determine the reasonable tax rate and environment.The protection tax should be earmarked for special purposes,and the allocation of environmental protection tax collection and management resources in various countries have both commonality and particularity.Secondly,the study clearly points out the problems and challenges faced by the collection and management of environmental protection tax.This paper analyzes the similarities and differences between environmental protection tax and pollutant discharge fee,the doubts and difficulties in the process of declaration and collection,and the doubts and difficulties in the process of popularization of environmental protection tax.Difficulties in the process of declaration and collection include the identification of environmental protection tax payers,the identification principles and general methods,and tax relief policies.Difficulties in the process of popularizing environmental protection tax law include tax-related risk management of environmental protection tax payers,scientific tax collection and management policy and low tax rate,which can not play the role of punishment and compensation guidance.Finally,this paper proposes countermeasures to improve China's environmental protection tax collection management.China's environmental protection tax law is still in its infancy,and there is still a long way to do in the future.It needs to be explored and improved in the specific collection and management practice.Based on China's current situation and China's national conditions,drawing on the experience of the collection and management of foreign developed countries,and fully coordinating with the international tax system,the specific safeguard measures proposed by the study include optimizing the continuity of collection management and strengthening tax-related environmental protection information.Comparison and analysis of applications,improvement of environmental protection tax disputes and the establishment of multi-sectoral eco-environmental damage accountability coordination mechanism four aspects way to go in the future,which needs to be explored and improved in specific practice.