In the process of environmental protection tax collection and management,the tax rate should be determined objectively to prevent the abuse of administrative tax ruling and preferential power;the detection standard of tax equivalent of pollutants should be unified to prevent the third-party data from counterfeiting;the cooperation and sharing of environmental protection tax related taxes,the con-struction of data review mechanism;the improvement of collection and management mechanism and the collection and payment guarantee of professional personnel need to be strengthened and supplemented.We will build a mechanism for consultation and settlement of tax payment disputes,a special mechanism for judicial proceedings,and an intervention mechanism for public interest litigation.In the aspect of fact iden-tification and evidence examination,the tax authorities should confirm the facts in advance.Only when the facts are clear and the evidence is sufficient,and the administrative counterpart has no objection,can the tax authorities investigate the administrative and criminal legal responsibility of tax evasion,and ensure both procedural justice and substantive justice.
关键词
环境保护税/征管,程序建构/公益诉讼/人才培养
Key words
environmental protection tax/collection and management/procedure construction/public interest litigation
维普
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