A Study On The Legal Issues Of Environmental Protection Tax Collection And Administration

Environmental protection tax,as China's first single tax law that specifically reflects the green tax system and promotes ecological and environmental protection,is an important reform measure to implement the spirit of the 19 th National Congress of the Communist Party of China(CPC),practice the concept of green development,and help build a beautiful China.It is of distinctive contemporary and political significance.Environmental protection tax in research area belong to a special field of law,economic law and environment law dual characteristics,its legislation and implementation in our country is still in a start stage of development,in practice there is a "green" degree is low,the collection and management mechanism is not smooth,the foundation is weak,incomplete supporting facilities,collection efficiency is not high and the insufficiency and so on,need to be addressed.Firstly,this paper expounds the composing of environmental protection tax,clarifies the main body and process of collecting and managing environmental protection tax,and analyzes its tax administrative punishment and relief methods.Secondly,in view of the difficult situation of collecting and managing environmental protection tax in China,the legal problems existing in the implementation of collecting and managing environmental protection tax in China are put forward.At the same time,through the analysis of environmental protection tax collection and management of typical countries and the establishment of the foreign environmental protection tax system,to provide reference for foreign environmental protection tax collection and management.Finally put forward Suggestions for the perfection of China's environmental protection tax collection and management system: the first is through the greening of existing tax system reform,implement environmental protection tax preferential policy,structure socialized tax collection and management mode,increase the judicial relief function of environmental protection tax to the environmental protection tax collection and management system for the improvement of the law.The second is to standardize the collection and management cooperation by straightening out the responsibilities of relevant departments.Adopt reasonable tax basis to improve the efficiency of tax collection and management;To improve the efficiency of environmental protection tax collection and management by using modern collection and management technology and enriching;Establish special use system to strengthen the assessment of collection and management four measures of collection and management means to optimization mechanism.Indeed,in our country at the top level design and grass-roots bonded collection should actively pay attention to environmental problems,based on the basic national conditions,through the taking pollution tax system,perfecting the function of other tax greening,let the environmental protection tax tax gradually integrated into the tax system in our country,wait until the collection technology mature gradually,further expand the scope,establish independent system of environmental protection tax.