Research On The Improvement Of China’s Environmental Protection Tax Collection And Management System

The rapid development of economy has improved people’s material living standard and enhanced people’s material happiness.In addition to the material life demand,good ecological environment is the foundation of the people’s livelihood.However some serious environmental pollution accidents still happen,the bad effects of these accidents resolutely reminder ecological environment protection is the issue cannot be ignored.In order to protect and improve the environment,the promulgation and implementation of the environmental protection tax law of the People’s Republic of China has provided a strong legal guarantee for China’s environmental protection tax.Compared with other types of taxes that have been established in China,the problems in the collection and management of environmental protection tax are often more complex due to the difficulty in monitoring the taxable pollutants,the high requirement of inter-departmental cooperative collection and management,and the high cost of tax compliance for taxpayers.Rely on independent tax department to complete the task of comprehensive tax collection and administration way,cannot meet the needs of the modernization of the environmental protection tax revenue management.At the institutional level of environmental protection tax collection and administration,there are still some deficiencies in China’s environmental protection tax collection and management system,such as the lack of standard of the cooperation system,the ambiguity of the rights and responsibilities of environmental protection departments in the departmental cooperation mechanism,the unclear procedures of tax verification and review,the unsound supervision mechanism of cooperative collection,and the insufficient protection of taxpayers’ right to know in the tax dispute resolution mechanism,taxpayers relief high threshold,and the unclear litigation subject status of environmental protection departments.In this regard,in order to further improve the administration of environmental protection tax in China,the paper analyzes the practical experience of environmental protection tax collection and management in other countries in the region.It is found that its perfect departmental cooperation mechanism,modern supervision methods,rich supporting tax preferential measures are the collection and management experience that China can learn from.The concrete Suggestions for perfecting the environmental protection tax collection and management system in China mainly include two parts.First of all,at the level of tax collection and administration system,in order to realize the linkage between the tax collection and administration law and the separate tax law,and jointly promote the tax collection and administration of environmental protection,it is necessary to further improve the cooperative collection mechanism,tax verification system,supervision mechanism of cooperative tax collection and tax dispute resolution mechanism of environmental protection tax by combining with the tax collection and administration law.Secondly,in terms of supporting measures for the collection and management system,it is necessary to promote the big data tax management model,standardize the construction of tax-related information sharing platform and improve the supporting preferential measures for tax.