环境保护税征缴过程中存在的问题与对策

Analysis on the Problems and Countermeasures in the Process of Environmental Protection Tax Collection

指出了即将实施的环境保护税法是根据"税负平移"的立法原则,从排污费"平移"而来,其征管部门由环保部门转变为"税务征管、环保协助",费改税后,其执行力将得到加强。分析了影响环保税的有序征缴的部门分工协作问题、涉税平台建设问题、纳税资料复核问题、执法队伍和纳税人员的素质问题等,提出了环境保护税的征缴对策。

The implementation of the environmental protection tax law is based on the legislative principles on ＂tax burden translation＂ and ＂translation＂ from the pollution discharge fees. The collection bureau is being translated from the environmental protection department into ＂tax collection and management, environmental protection assis- tance＂. After the tax reform, its execution will be strengthened. But there are many problems which affect the or- derly collection of environmental taxes must be properly solved such as the division of labor issues, tax--related plat- form construction issues, tax data review issues, law enforcement team and the quality of taxpayers and other issues.