环境保护税征管问题研究摘要目前,我国正处在全面深化改革的攻坚时期,取得了骄人的成绩,赢得了世界的瞩目。城镇化、工业化进程不断加快,中国已经超过日本成为世界第二大经济体。经济发展的背后需背负日益沉重的环境污染重担。PM2.5困扰着超一线城市的可持续发展,空气治理工作提到了环保部的首要位置,环境保护关系到全人类的生存、健康。只有日益突出的环境污染问题得到解决,方能实现绿色生态经济可持续发展。追溯至2007年我国就提出了“研究开征环境保护税”的课题。直至2015年6月一份公布于国务院法制办官网的《中华人民共和国环境保护税法(征求意见稿)》引发了环境保护部门、财税系统、政府及社会公众的空前热议。自此开始了环境保护税的激烈讨论和深入研究。2017年作为环境保护税开征的过渡年,需要完善环保税征管细则来配合未来的税收工作和环境治理工作。现在我国正处在全面深化改革的攻坚期,同时又是我国税收征管改革的重要时期,现代税收征管体制改革进程不断加快,环境保护税的征管体制要紧随现代化不能滞后,因此要加大对环境保护税征管体制研究的重视。本文主要介绍了当前与环境保护相关的税法和排污费的征管情况及其存在的问题,并结合国情提出对策,以求完善环境保护税的征管体制。关键词:环境保护税,征管,改革PAGE\*MERGEFORMAT5StudyonEnvironmentalProtectionTaxCollectionandManagementAbstractInrecentyears,China'sindustrializationprocesshasbeenaccelerating,economicdevelopmenthasattractedworldwideattention,hasbecometheworld'ssecondlargesteconomy.Butwiththeeconomicdevelopment,environmentalpollutionproblemsaremoreandmoreserious.Societyishighlyconcernedabouthazeandotherbadweather,becauseitdirectlythreatensthehealthofmankind.Inordertoachievethesustainabledevelopmentofgreenecologicaleconomy,tosolvetheincreasinglyprominentenvironmentalpollutionproblems,asearlyas2007,Chinaputforwardthe"studylevyenvironmentalprotectiontax"issue.Governmenttaxationandenvironmentalprotectiondepartments,academia,thepublicandsoonfortheenvironmentalprotectiontaxin-depthstudyandintensediscussionhasneverstopped.TheLegislativeAffairsOfficeoftheStateCouncilpromulgatedthe"EnvironmentalProtectionTaxLawofthePeople'sRepublicofChina"inJune2015atitswebsite.Environmentalprotectiontaxlevymustbereasonabletoimprovethecollectionandmanagementrulestocomplementandcooperate.Nowadays,Chinaisintheperiodofcomprehensivedeepeningreformandcoincideswiththeimportantperiodoftaxationandmanagementreforminourcountry.Thecollectionandmanagementofenvironmentalprotectiontaxneedtokeeppacewiththereformofmoderntaxcollectionandmanagementsystem.Therefore,itisveryimportanttostudytheissueofenvironmentalprotectiontaxcollectionandmanagement.Thispapermainlyanalyzesthecurrentsituationofenvironmentalprotectionrelatedtaxlawandsewagechargesandtheexistingproblems,andputsforwardcountermeasuresinordertoimprovethetaxcollectionandmanagementsystemofenvironmentalprotectiontax.Keywords:Environmentalprotectiontax,collectionandmanagement,reformPAGE\*MERGEFORMAT5目录一绪论..............................................................................1(一)研究背景.....................................................................1(二)研究意义.....................................................................1(三)国外现有成果.................................................................2(四)论文构成.....................................................................2二环境保护税征管相关理论............................................................3(一)环境保护税的概念.....................................................