Research On The Optimization Of Environmental Protection Tax Collection And Payment Mechanism From The Perspective Of Efficiency

On the 25 th of 2016,the 25 th meeting of the Standing Committee of the Twelfth National People's Congress adopted the Environmental Protection Tax Law of the People's Republic of China(hereinafter referred to as the Environmental Protection Tax Law).The Environmental Protection Tax Law is the first single tax law that reflects the "green tax system" in China.It is an important measure to implement the concept of green development and promote the construction of ecological civilization.Up to now,the environmental protection tax has been levied for four periods.Due to the characteristics and difficulties of the environmental protection tax and the lack of any experience to follow,the environmental protection tax has encountered some practical difficulties in the process of collection and management.Moreover,from the perspective of taxpayers,the levy of the new tax is also a new process that requires continuous learning,and there are some problems in the process of paying environmental protection tax.Therefore,it is of great practical significance to study the improvement and optimization of environmental protection tax collection and payment mechanism from the perspective of efficiency.In this paper,based on the existing tax efficiency and the current collection and management mechanism of environmental protection tax,this paper investigates the local tax bureau of C city and X sewage enterprises.According to the collection of relevant information and data,it analyzes the current situation and problems of environmental protection tax collection and payment,introduce the practical difficulties and problems.Finally,it gives some suggestions on the optimization of the collection mechanism of environmental protection tax from the perspective of efficiency.The first chapter mainly introduces the research background,considers the research significance of the paper from both theoretical and practical aspects,and refers to the research and discussion of environmental protection tax by domestic and foreign scholars.The second chapter mainly introduces the theoretical basis of the paper,including the principle of tax efficiency and the necessity of studying it.,as well as,and proposes that improving administrative efficiency is the minimization of administrative costs,and improving economic efficiency is the minimization of meaningless losses.The third chapter introduces the current environmental protection tax collection and management mechanism,and introduces some problems of environmental protection tax from the perspective of economic efficiency.Chapter four analyses the existing problems of environmental protection tax in the two links of "levying" and "paying" from the perspective of administrative efficiency,respectively,from the perspectives of tax collection and administration organ C City Tax Bureau and taxpayer X sewage enterprise.In the last part,aiming at the problems raised in Chapter 3 and Chapter 4,the optimization suggestions of levying and paying mechanism are given from two perspectives of minimizing unnecessary losses and administrative costs.For the minimization of unnecessary losses,it mainly puts forward the continuous improvement of environmental protection tax law,further improvement and revision of tax collection and management law,and improvement and enrichment of environmental protection related laws and regulations.For the minimization of administrative expenses,four suggestions are put forward,including improving service level,strengthening division of labor and cooperation among departments,improving pollution monitoring methods and strengthening the construction of information network.