Research On The Mechanism Of Cooperation And Collection Management Of Environmental Protection Tax Collection

After “Environmental Protection Tax Law” was adoption,researchs about environmental tax will focus on it's implementation.The implementation of the law will be the centre of next step because of that the implementation influence the aim of the law.China choose the way that ever have before of the law implementation is cooperation among tax bureau and environmental protection agency which are above the county level.Research on the cooperation between tax bureau and environmental protection agency of the law implementation is meaningful,for country financial interests,environmental interest and interest of the citizen,when the “Environmental Protection Tax Law” do not make regulations about cooperation.The “Environmental Protection Tax Law” do not analyze the implementation deeply,when most of reseachers foucus on the problems about whether adopt environmental protection tax and who will be the object.This reseach foucus on the point that the cooperation between tax bureau and environmental protection agency.It's began from the mechanism of two departerments' cooperation,find out it defects then makes some suggestions.This article believes that the cooperation of the tax bureau and environmental protection agency in the implementation of the environmental protection tax should be the focus of attention.In terms of positioning,tax bureau is the tax collection authority and environmental protection agency who is non-taxation competen.There two agencys in charge of the cooperation and collection of the two departments shall,within the scope of their respective powers.In the actual operation of the cooperation and collection between the two departments,a specific collaborative collection and management mechanism should be established under the guidance of the statutory principle,fairness principle,and efficiency principle of the environmental protection tax collection management.The collaborative collection and management mechanism can be divided into two major sections: collaborative collection and management.Collaborative recruitment management mechanism regulates work in the specific field of work execution,which can be further subdivided into three majorsections: the collaborative work mechanism,the dispute resolution mechanism for collaborative work,and the mutual evaluation mechanism for collaborative work.The process and content of the departmental collaboration which standardize the cooperation between the two departments ensure the orderly and efficient of implementation.In addition,the author believes that the supervision mechanism is an important part of ensuring the long-term and efficient cooperation and collection of environmental protection taxes except the working mechanism.The “Environmental Protection Tax Law” does not provide too much stipulation on the content of supervision.Through the analysis of laws and the intentions of legislators,the main body to be divided into the supervision of higher authorities,the mutual supervision of two coordination departments,the supervision of professional organizations,and the public supervises.There four parts can introduces multiple forces to complete the work.The working mechanism and supervisory mechanism of collaborative collection and management work together to ensure the smooth of the implementation of the environmental protection tax collection and management,and avoid the problem of poor cooperation between the departments in the implementation of the“Environmental Protection Tax Law”.