Research On Tax Collection And Administration Of Environmental Protection Tax

In his report to the 19th national congress of the communist party of China(CPC),general secretary xi jinping put forward the"three tough battles" in the decisive period to complete the building of a moderately prosperous society in all respects.On January 1,2018,the environmental protection tax was officially put into effect.Legislation was passed to solve the problem of insufficient rigidity in the collection and administration of pollutant discharge fees,marking the formal completion of the reform of environmental protection fees and the beginning of the important role of taxation as an important means of national governance in the battle against pollution.At present,China’s environmental protection tax collection and administration is still in its infancy.Whether the environmental protection tax collection and administration is reasonable and effective is related to the implementation of national policies and the realization of the original legislative intention of the environmental protection tax law.Therefore,it is of great significance to study the issue of environmental protection tax collection and administration.Based on this background,this paper studies the collection and administration of environmental protection tax.Research methods,this article used the literature analysis,comparative analysis and case analysis method,after reading a large number of relevant literature,from the H city T area environmental protection tax status of the tax collection and administration,analysis of the current problems existing in the environmental protection tax collection and administration work,and the typical countries of comparative analysis of the present situation and problems of environmental protection tax,tax collection and administration,through summarizing the experience,solved the problem of the existing tax collection and administration and environmental protection tax related enlightenment,and combining the experience abroad,put forward reasonable Suggestions.This paper mainly discusses from the following aspects:This paper first introduces the research background and research significance,the paper analyzes the literature,and make the corresponding evaluation,and then from the point of view of general to clarify the environmental protection tax and coordinate environmental protection tax collection and administration mechanism are two basic concepts,and from the abstract theoretical analysis of the theory of tax compliance,the asymmetric information theory and game theory,as the environmental protection tax tax collection problem of the later research provides a theoretical basis.This paper takes the current situation of environmental protection tax collection and administration in T district of H city as an example to study the existing problems of environmental protection tax collection and administration in China.This paper respectively from two aspects of tax law and tax procedural law first combed the tax collection and administration of national policy on the basis of environmental protection tax,and combed the local level H city T area environmental protection tax,tax collection and administration of the relevant special provisions,and the H city T area environmental protection tax,tax administration situation analysis,from the data of this paper analyzes the tax situation in the past two years,at the same time from two aspects of Shared information platform and information than review analyzes the tax source administration system construction and implementation.Then,this paper analyzes the tax collection status of environmental protection tax in T district,H city.It first analyzes the relevant data of tax collection and warehousing in the past two years,and then analyzes the construction and implementation of tax collection system from the aspects of cooperative collection and administration mechanism and technical specifications.The research and summary of this paper found that since 2018,the tax collection and administration of environmental protection tax in district T of H city has achieved initial results,but there are also some problems.At present,due to the low utilization rate of automatic monitoring equipment,the calculation of taxpayers’ tax calculation according to the estimation formula and the insufficient monitoring scope of environmental protection departments,the tax collection and administration of environmental protection tax has the problem of inaccurate data of taxpayers’ tax declaration.At the same time,due to the scarcity of environmental protection professionals and the aging age structure of the tax authorities,they may not be able to meet the requirements of the modernized and informationized collection and administration model of environmental protection tax,and they may not be able to effectively identify the abnormal situation of the data declared by enterprises.In addition,the lack of inspection by tax authorities and the complexity of taxpayers’ declaration work have contributed to the low rate of environmental protection tax return.The lack of experience,the imperfect supervision mechanism and other factors make it very difficult for the tax authorities to cooperate with the environmental protection departments.These problems have affected the efficiency of tax collection and administration of environmental protection tax and the compliance degree of tax payers to some extent.This paper not only analyzes the current situation and existing problems of China’s environmental protection tax collection and administration,but also fully draws on the experience of other countries in this regard.In this paper,four countries,the United States,the United Kingdom,the Netherlands and Japan,are selected for comparative analysis.These countries started to collect environmental protection tax earlier,and the collection and administration effect is relatively ideal,which has certain reference significance for China’s environmental protection tax collection and administration.By summarizing the experience of environmental protection tax collection and administration in various countries,this paper finds that the smooth progress of environmental protection tax collection and administration in various countries is based on the good cooperation between departments.Meanwhile,modern collection and administration technology also plays an important role.In addition,most countries adopt a special fund system for environmental protection tax,and guide third-party monitoring institutions to participate in the collection and administration,which attaches great importance to public supervision.Finally,in view of the existing problems in the tax collection and administration of environmental protection tax,this paper puts forward some reasonable Suggestions from the aspects of perfecting the tax collection and administration system of environmental protection tax and improving the efficiency of the tax collection and administration of environmental protection tax.China should by optimizing tax service and guide the public supervision.introducing the third party to participate in the collection and administration and so on ways to improve the quality of tax return data,at the same time,can be established on the basis of tax-related information sharing platform for more effective information system,give full play to the role of big data analysis method,in order to improve the ability of the collection and administration of the taxation authority.China should also improve the efficiency of cooperative collection and administration by improving the supervision mechanism and exploring the assignment system.In addition,China can also learn from foreign experience,the establishment of a special fund system,to protect the environment administration funds,improve the environmental protection departments to participate in the collection and administration of enthusiasm.