Research On Collection And Management Of Environmental Tax

Since the 3rd and 4th Plenary Sessions of the 18 th CPC Central Committee,the Party Central Committee and the State Council have explicitly put forward to protect the ecological environment with strict legal system.The Environmental Tax law of the People’s Republic of China was officially implemented on January 1,2018.As the first special tax law that reflects the “green tax system”,its collection and management effect is closely related to the adjustment effect of ecological environment.Thus,how to ensure that the taxes and fees’ translation goes smoothly and promoting the Environmental Tax to achieve its environmental effect more effectively have become the research focuses of tax department.However,it was found that the current collection and management environment of Environmental Tax was not ideal at the end of the first tax year of Environmental Tax.Taking the Environmental Tax collection and management of tax department as the research object,the in-depth investigation aimed at specific practice of X City Tax Bureau in Shanxi Province was carried out by the author.Based on this,the author has explored and analyzed the status quo and realistic problem for one year since the Environmental Tax was collected combined with the relevant theoretical knowledge.And the related feasible suggestions were put forward.The main body of the full text is divided into five parts.The first part is the definition of related concepts and exposition of Environmental Tax collection and management’s particularity,which mainly introduces the background of Environmental Tax collection and management and the collection and management difference with sewage charge and other tax.The second part introduces the status quo of Environmental Tax collection and management of X City Tax Bureau from two aspects: basic situation and concrete practice.Three stages including goal setting,working mechanism establishment and collection and management process are comprehensively interpreted as the focal points.Before the Environmental Tax was collected,X City Tax Bureau formulated a detailed phased goal of“achieving the smooth transition of tax system and realizing the environmental protection effect”and established two key mechanisms containing “work coordination mechanism for Environmental Tax collection and management”and “tax-related information sharing mechanism”.From preparation to implementation,X City Tax Bureau launched the city’s collection and management work around three main links of “management,collection and inspection”.The third part analyzes the quality and efficiency of Environmental Tax collection and management of X City Tax Bureau from two aspects: quality of collection and management and environmental protection effect.Through analysis,it is concluded that in the first tax year of Environmental Tax collection,X City Tax Bureau initially realized the goal of smooth translation of taxes and fees and solved the problem of insufficient rigidity of sewage charge system.Besides,the environmental protection effect was initially realized and environmental awareness of some enterprises was improved,which actively increased the intensity of environmental pollution control.The emission of sulfur dioxide and nitrogen oxides in the city has dropped significantly and the cleaning industry has gradually emerged.However,the environmental regulation of Environmental Tax is relatively limited on the whole and tax collection and management needs to be further strengthened.The fourth part mainly reveals the problems faced by X City Tax Bureau in the implementation of Environmental Tax collection and management,in which four aspects are mainly discussed:poor accuracy and authenticity of taxpayers’ self-declared data,lack for professional knowledge and skills of tax staff,low information application degree of Environmental Tax collection and management in tax department and non-smooth collaboration among departments.Among them,non-smooth collaboration among departments is the most restrictive factor affecting the Environmental Tax collection and management work at present.Then,the underlying reasons are explored according to the case analysis,which mainly include four reasons:low compliance of taxpayers,lack of local government management,unsound collaboration mechanism among departments and imperfect relevant legal system.The fifth part is the countermeasures and suggestions for improving the Environmental Tax collection and management of tax department,which puts forward the suggestions aimed at the problems and reasons elaborated in the fourth part from four aspects: improving the quality of taxpayers’ self-declared data,cultivating the specialized talents for Environmental Tax collection and management,strengthening the information system construction of Environmental Tax collection and management and optimizing relevant policies and regulations.They have played a certain reference role in optimizing the Environmental Tax collection and management measures for tax department.