A Study On Environmental Protection Tax Collection And Management In L City Of Hebei Province

The Environmental Protection Tax Law of the People’s Republic of China was officially promulgated and took effect on January 1,2018,marking a milestone in China’s transition to a green tax system.It is also China’s first special embodiment of "green tax system",promote the construction of socialist ecological and social civilization of a single line of tax law.Since its implementation for more than three years,it has given full play to its unique advantages of tax revenue,achieved smooth transfer of taxes and fees,smooth operation of tax collection and management,and initially highlighted the effect of reform.It has played an important role in facilitating the transformation and upgrading of China’s economy to green development and other fields.A system should ensure its good realization and have a relatively perfect implementation mechanism is the basic premise for the system to move from theory to practice.Tax collection and management is an important step to realize the tax system from theory to practice.But at present our country environmental protection tax system mainly tax principles of translation,translation shift from pollutant discharge fee collection system,in the implementation of related policies and there are many problems,especially the tax collection and administration level is still in its early infancy,there is no a set of scientific and efficient environmental protection tax collection and management system,and in the process of tax collection and administration of the concrete execution,how to build brings its real environmental protection tax tax collection and administration mechanism of the role of protecting the environment,you need to constantly explore and improve.To research the problems in environmental protection in the tax collection and administration of the tax law,on the one hand,can make full use of tax in our country’s economic and social development of the ecological environmental protection and pollution prevention and control of function advantages and rigid policy system,gradually establish and perfect the system of environmental protection of tax collection and administration of the tax law system,make the work towards standardization and highly efficient of the tax collection and administration,tax collection and tax management interaction and coordinated development,to further promote the environmental protection effect is of great importance.On the other hand to perfect and improve the existing tax collection and administration pattern,our government make up the ubiquitous loopholes in tax collection and administration,tax collection and administration is not standard,policy implementation does not reach the designated position,and then guide the government and enterprises to actively committed to implement green energy saving low carbon emissions,reduce the pollutant emissions,make it into full play and adjust the structure of social economy,and promote enterprise transformation and upgrading of production capacity,power,environmental protection to promote the role of social and ecological civilization construction.Based on L city present situation of tax collection and administration of environmental protection tax,on the basis of thorough investigation and study,analyzes the law of the environmental protection tax and the common problems in the working process of the collection and administration,perfect the tax system,improving tax compliance,a comprehensive tax advice is given,and many ways,such as for the L city from the source plug up loopholes in tax collection and administration of the environmental protection tax,strengthen environmental protection tax collection and management aspects of provides a feasible reference,to better enhance the capacity of local tax administration of tax collection and administration in our country,power sustainable healthy development of the cause of environmental protection.