Research On The Management Of Grassroots Collection Of Environmental Protection Tax

Environmental protection tax is the first green tax in China.Its levy will strongly promote the further improvement of China’s ecological environment,and it is also of great significance to promote national industrial transformation and upgrading.Law enforcement departments at the grassroots level are the most direct organizations in charge of collecting environmental protection tax.Whether the final implementation of the environmental protection tax system can achieve the expected effect is closely related to the efficiency of collection and management of law enforcement departments at the grassroots level.But a short time due to China’s environmental protection tax,law enforcement lack the management experience,since January 1,2018,the environmental protection tax levy,all appeared in the process of specific tax management such as: pressing pollution control requirements and the government at the grass-roots level lags behind the environmental awareness of contradictory and complex basic law enforcement environment and conflicting legal system is not complete,taxpayer diversified tax service demand contradiction to the level of law enforcement is not enough efficient service and a series of problems to be solved.Based on X district,taiyuan city as an example,this paper aimed at the grass-roots law enforcement in the actual tax problems appeared in the process of management,by using the methods of literature research and empirical research method,mining the causes behind the problems,and connecting with the taiyuan city X district in the environmental protection taxlevy for more than two years of the specific management work,attempt to propose feasible solutions,in order to constantly improve and optimize the process of the environmental protection tax levy management,to further improve the efficiency of law enforcement work at the grass-roots level,better play to the environmental protection tax in the protection and improvement of the environment,reducing emissions,the positive role of promoting the construction of ecological civilization,etc.This paper consists of five parts.The first part mainly introduces the definition,principles and basic contents of environmental protection tax,as well as some theories related to the tax collection and management at the grassroots level.The second part of grass-roots environmental protection tax collection and management subject,basis,responsibility and law enforcement at the grass-roots level in the actual work of environmental protection tax collection and management processes are introduced,at the grass-roots level of the environmental protection tax levy management in each related department of exploration practice has reaped some visible results,such as a number of companies have accelerated the pace of its green transformation,urban environmental quality has been further improved.The third part through the analysis of the environmental protection tax levy of collection and administration work at the grassroots level in the communication between government departments,weakness of taxpayers to some industry collection,law enforcement personnel lack of professional skills,law enforcement surveillance capacity lack all sorts of problems,such as the current collection process some law enforcement officials and taxpayers toactual operation or conflict with collection purpose one by one part of the link.In the fourth part,some superficial problems in the process of grassroots tax collection and management presented to readers before are sorted out one by one,and the reasons for these problems are pointed out,mainly due to the insufficient support of grassroots government for environmental tax collection and management and the limited supervision means of grassroots tax departments.The fifth part on the basis of the previous chapters,puts forward the government by improving the political stance to set up the general situation consciousness,to ensure that the environmental protection funds reasonable use way to optimize the environment of green taxes levied,as well as the department of law enforcement at the grass-roots level to improve collaboration mechanism,perfect the performance appraisal mechanism,improve the ability of environment monitoring to improve the level of green taxes collection and other solutions.