环境保护税征管中的问题与对策

Problems and Countermeasures in the Implementation of the Environmental Protection Tax

我国《环境保护税法》实施一年多来,其刚性、规范性和引导作用初步彰显,但也暴露出许多问题,集中表现在纳税人遵守相关规定的能力不足,环保部门与税务部门在税收执法中的协同动力不足、合作机制不畅,税收征管效率不高等。产生这些问题的主要原因是相关立法不够完善,一些地方政府或政府部门存在的利益偏见制约、妨碍其依法行使权力。为促进环境保护税制度的实施,应从立法、执法、司法、守法等层面强化关于国家税权和纳税人权利的法理认知;注重环境保护税较强的专业性特点,强化相关法律规定之间的衔接与协调;保障纳税人的正当利益,提升其守法能力;制定具体的便于操作的环境保护税征管细则或规程,促进执法部门之间的协作;建立融信息公开、公众参与、人大监督和司法救济于一体的程序保障机制。

For more than one year,Environmental Protection Tax Law has played a mandatory,normative and guiding role,but many problems also exist,such as taxpayer′s lack of ability to comply with relevant regulations,lack of synergy and cooperation be?tween environmental protection departments and tax authorities,and low efficiency.The main reasons are the imperfect legislation,and the local or departmental interests bias,which restricts governmental departments′execution of power.The solutions are,firstly,in terms of cognition,to strengthen legal cognition of protecting the national tax powers and taxpayers′rights,from the aspects of legisla?tion,law enforcement,judicature and law abiding;secondly,at the legislative level,to pay attention to the professional features of en?vironmental protection tax and strengthen coordination of relevant laws and regulations;to safeguard taxpayers′legitimate interests and enhance their law-abiding ability;develop specific operational administrative rules or procedures to promote cooperation between law enforcement agencies;lastly,in procedure design,to establish a set of procedural guarantee mechanism,which integrates information disclosure,public participation,National People′s Congress supervision and judicial relief.