关于环保税征收管理的探讨——以某市为例

Discussion on Collection and Management of Environmental Protection Tax ——Taking a City as an Example

经济的持续增长,带来的污染问题日趋严重。2018年1月1日环境保护税在全国范围开征,环保税具有排污企业自主申报纳税、环保部门协助配合的特点。文章以某市为例,就环保税征收存在的问题提出改进建议。

With the continuous economic growth,the pollution problem is becoming more and more serious.The environmental protection tax was introduced nationwide on January 1,2018,featuring independent declaration and tax payment by polluters and cooperation with environmental protection authorities.Taking a city as an example,this paper puts forward some suggestions on the problems existing in the collection of environmental protection tax.