基于征管视角的环境保护税制度完善建议

Some Suggestions on Improvement of the Environmental Protection Tax System from the Perspective of Tax Collection and Administration

环境保护税自2018年1月1日开征以来,税制运行平稳顺畅,税收收入总体稳定,执法刚性稳步增强,绿色效应逐渐显现。但从征收管理角度看,应税污染物排放量的确定方法、协作治税以及制度衔接等方面仍需完善,以进一步提高环境保护税的精准征收和有效征管。

Since the introduction of the Environmental Protection Tax on January 1,2018,the tax system has operated smoothly,tax revenue has been stable on the whole,law enforcement has been steadily strengthened,and the environmental protection effect has gradually emerged.However,from the perspective of tax collection and administration,the determination of taxable pollutant emission amount,collaborative governance and system connection still need to be improved,so as to perfect the collection and administration of Environmental Protection Tax precisely and effectively.