| The Environmental Protection Tax Law of the People’s Republic of China was formally implemented on January 1,2018,which clearly stipulates that tax authorities and ecological environment authorities should establish a good working cooperation mechanism and an efficient information exchange and sharing platform.In order to ensure the smooth completion of the collection and management of environmental protection tax,it is particularly important for the ecological environment authorities and tax authorities to cooperate and cooperate closely with each other,and the first step to achieve this goal is to establish a tax-related information sharing mechanism.However,taking Gaolan County as an example,in the practice of environmental protection tax collection and management,the inter-departmental barriers between Gaolan County Tax Bureau and Gaolan Branch of Lanzhou Ecological Environment Bureau have led to a sharp contrast between the sharing demand and the actual sharing situation,which has not yet fully realized the effective convergence of environmental protection tax collection management and monitoring management.Based On the theory of "whole government" and "cross-sectoral cooperation",this paper constructs the theoretical basis of cross-sectoral information sharing mechanism in the collection and management of environmental tax in Gaolan County,combines with the actual situation of information sharing in the collection and management of environmental tax in Gaolan County,and uses questionnaire survey method and in-depth interview method.According to the investigation and analysis,there are some problems in the information sharing mechanism of environmental protection tax collection and management in Gaolan County,such as unsmooth communication mechanism,unclear orientation of main responsibilities,unsmooth connection of work flow,lack of operability of the system,lack of performance evaluation,imperfect personnel training system and data transmission.And analyze that reasons behind these problem.In view of the problems and causes of the cross-sectoral information sharing mechanism in the collection and management of environmental protection tax in Gaolan County,This paper puts forward some countermeasures and suggestions to optimize the information sharing mechanism in the collection and management of environmental protection tax: clarify the responsibilities of the main body of information sharing,actively introduce the participation of third parties,create a good atmosphere for cooperation,strengthen the communication capacity building between information sharing departments,improve the information sharing system,speed up the establishment of coordination mechanism,establish a professional personnel training mechanism for information sharing,focus on improving the quality of information sharing data and improving the construction of information sharing platform. |
