중국 환경보호세 법정책의 집행분석과 개선방안

Abstract

Due to China's extensive economic development model in the past, China's environmental pollution problem has become more serious. In the past, the sewage charging system, which has been playing an important role in protecting the environment, has gradually reduced its role in environmental protection due to its own limitations. With the official implementation of the Environmental Protection Tax Law of the People's Republic of China (hereinafter referred to as the Environmental Protection Tax Law) on January 1, 2018, China began to levy an environmental protection tax to replace the discharge fee, in order to solve the problems existing in the discharge charge system. Under the influence of the environmental protection tax law and policy, China's environmental protection cause has played a positive role, and the environmental pollution situation has also been improved to some extent. However, the setting of the content is based on the smooth transfer of the sewage charge system. In the era of rapid social development and environmental change, some problems have been exposed in the implementation process of its policies, which need to be improved. Therefore, this paper makes a comprehensive analysis of the implementation effect of China's environmental protection tax policy, and obtains the existing problems and improvement programs. First of all, the theoretical background of environmental protection tax is analyzed, and the development process of China's environmental protection tax policy is sorted out on this basis. By combining the data and the cases, I analyze the implementation status of environmental protection tax law policy. While using Smith's policy implementation model, from the four factors: policy design, implementation agency, mass objectives and policy environment. Analyzing the reasons for too conservative policy design, insufficient execution of policy enforcement agencies, weak concept of target groups to protect the environment, low trust and participation of the policy environment, and put forward the corresponding improvement suggestions. In order to achieve the maximum goal of environmental protection, environmental pollution control. It also improves the scientific and effective implementation of China's environmental protection tax law and provides reference for the government to make decisions on related environmental issues in the future. Key words: environmental protection tax, environmental protection tax law, preferential tax policy, collection and management