Research On Legal Issues In The Collection And Management Of Environmental Protection Ta

After the Third Plenary Session of the Eleventh Central Committee,along with the rapid development of China’s social economy,it has also paid a heavy economic price at the same time of creating more efficient and warm and comfortable basic conditions for the people’s daily life,and the problem of ecological and environmental protection has become more and more serious.The more drastic it is,it is very different from our sustainable development strategy.In 2020,the environmental performance coefficient was evaluated against 180 countries,my country ranked 120,and the detailed data information was 37.1.The actual phenomenon of the haze problem,the total amount of pollutants discharged to the outside world,and the actual situation of different levels of pollution in lakes and rivers are still serious.The basic ecological and natural conditions are getting worse and worse,which has caused a very serious effect on people’s daily life.In response to the increasingly obvious ecological and environmental protection problems,improving the basic ecological and natural conditions is the common expectation of the government management functional departments,the society,and the people.Therefore,since the 19 th National People’s Congress,China has raised the two tasks of green natural ecological investment and construction and natural ecological environment maintenance to an unprecedented strategic height.The investment and construction of the tax collection management system has a very far-reaching influence.Based on the above background,it is required to conduct research and analysis on the effect of the implementation of environmental protection tax,and point out a comprehensive treatment mode for relevant problems,so as to facilitate the better implementation of the "Environmental Protection Tax Law" and achieve the goal of investing in the construction of green natural ecology and ecological and environmental protection development.the main purpose.The transition from fee to tax,including the highly technical and distinctive features of its collection and management,China has been in the period of research and improvement in the collection of environmental protection tax for a long time.It is hoped that in the process of real implementation of environmental tax,It can exert a positive influence on the maintenance of the natural ecological environment,so that the functions of the system can be brought into full play.The issue of environmental protection tax collection and management is unique in the field of legal research and analysis.Some problems in the process of collection and management are also reflected in the development progress.The most prominent problems are the real-time monitoring of pollutant emissions and the need to pay taxes.There are three problems: the issue of pollutant review,the lack of cooperation between the functional departments of ecological and natural basic conditions and the national tax collection organization in tax law enforcement.Therefore,there are still many problems in the collection and management of environmental tax that need to be dealt with and resolved urgently and require a very long period of time.Although the current state,society and other different levels continue to pay more attention to this issue,many researchers and analysts can also try their best to promote the development of environmental tax collection and management.,it is still difficult to construct the principle and application comprehensive practice of corresponding comprehensive management system.In this paper,the author takes the principle and application comprehensive practice of environmental tax collection and management as the fundamental basis,and tries to analyze the current environmental tax collection and management aspects in my country from the perspective of laws and regulations.Exploring,discussing,researching,analyzing,and proposing practical,efficient and comprehensive problem-solving and problem-solving models.