Implementation problems and outlook of the "Environmental Protection Tax Law of the People's Republic of China"

International Conference on Manufacturing Technology, Materials and Chemical Engineering

材料科学;化学工业

Lanlan, Liu^1

Changqing University Science Park, No. 2399 Daxue Road, Jinan City, Shandong Province, China^1

关键词: Management mechanisms;    People's Republic of China;    Tax reform;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/592/1/012180/pdf
DOI  :  10.1088/1757-899X/592/1/012180

学科分类：材料科学（综合）

来源: IOP

【 摘 要 】

As an important measure of tax reform adopted by China to realize ecological civilization, the "Environmental Protection Tax Law of the People's Republic of China" (hereinafter abbreviated as the "Environmental Protection Tax Law") has been implemented for around one year, but defects of the "Environmental Protection Tax Law" have emerged both in the content of its clauses and its tax levitation and management mechanism. This paper focuses on studying problems with the clause content and tax levitation and management mechanism of the "Environmental Protection Tax Law" at an attempt to propose effective countermeasures for these problems.