Research On The Collection Management Of Environmental Protection Tax In Z District Taxation Bureau

The environmental protection tax was levied on January 1,2018,which can provide support for the environmental protection work of local governments.However,in the collection and management of environmental protection tax,the tax department and environmental protection department are included in the main body of responsibility at the same time,and management loopholes often appear in the cooperation.At the same time,teh departments under the tax department are involved in the collection of environmental protection tax,and the coordination and cooperation of various departments are also facing many challenges.There are still many deficiencies in the management process,so that the implementation effect of environmental protection tax is affected.Therefore,it is of practical significance to collect,analyze and study the problems existing in the process of environmental protection tax collection and management,and propose corresponding management improvement strategies,improve the efficiency of environmental protection tax,reduce management loss,and continue to promote the reform of ecological civilization system.Z District of Z City in Shandong Province is a traditional industrial city with relatively serious environmental pollution.The environmental protection tax provides support for the local government and plays an irreplaceable role in environmental protection construction.Ensuring the collection amount of environmental protection tax can not only curb the emission end,but also help local optimize environmental protection technology.However,the tax bureau in this region has encountered many challenges in the collection and management,with too many loopholes in the management system,and the problems encountered are representative in similar regions.In view of this,this paper will take Z district tax bureau as the research object and put forward the management strategy with use value.In the study,a questionnaire with six dimensions and 21 items was designed by consulting relevant literature.Using the 312 valid questionnaires collected for data analysis,it is found that there are prominent problems in the four dimensions of professional ability,department cooperation,tax source information and tax declaration.Problem oriented interview survey is designed,and the main causes of problems in each dimension are obtained after summarizing the interview results.Among them,unreasonable employment mechanism and weak training pertinence are the main reasons for the lack of professional ability of environmental tax collection managers.The fuzzy boundary of authority and modular management system are the main reasons for the weak cooperation ability of secondary departments.The lack of data exchange system and the fuzziness of household inspection mechanism are the main factors restricting household inspection.The lack of pertinence of service and the lag of tax counseling are the prominent problems in tax service.In view of the above problems,this paper designs the management strategy again.Firstly,on the premise of enhancing the diversity of professional background,further strengthening the cognitive ability and learning willingness of new people can enable the collection management team to enhance their professional ability through training.Secondly,all secondary departments will follow the platform standards to complete their own work,and the management mechanism will be more standardized.On this basis,the business process can be reconstructed to redefine the authority boundary of the secondary department.In addition,the security system can be strengthened by standardizing forms and collaborative supervision mechanism.Finally,providing personalized services for special enterprises by classification and classification can strengthen the management effectiveness.