临沂市环境保护税征管现状实证研究

Empirical study on the Status Quo of Environmental Protection Tax Collection and Management in Linyi City

在我国《环境保护税法》出台后,各省市在此制度依据下如何实施环境保护税征管已成为环境保护税制度研究的重中之重。通过对山东省临沂市环境保护税征管现状的实地调研、数据分析,梳理出环境保护税制度实施过程中出现的一些问题,提出了完善征税对象范围、确立征管协作机制、引导企业积极纳税、建立税款专用制度等具有可行性和科学性的建议。

After the introduction of The Environmental Protection Tax Lawin China,it has become the top priority of the study of environmental protection tax system as to how to implement environmental protection tax collection and management in every province and city under this system.Through the field research and data analysis on the status quo of environmental protection tax collection and management in Linyi City,Shandong Province,some problems in the implementation of the environmental protection tax system are combed out,and some feasible and scientific suggestions are put forward to improve the scope of tax collection objects,to establish the cooperative mechanism of collection and management,to guide enterprises to actively pay taxes,and to establish a specific tax payment system.