Study on the Optimization Path of Environmental Protection Tax Law in China Based on the Data Verification of Enterprises with Heavy Pollution
The implementation of the Environmental Protection Tax Law marks the formal establishment of China's environmental protection tax system,which has a significant impact on China's environmental protection and economic development.The implementation of the Environmental Protection Tax Law in China has achieved great results,which has significantly improved the development level of China's green economy,but there are also many problems,hindering the in-depth implementation of the functions of the Environmental Protection Tax Law.This study is based on the"porter hypothesis"theory,based on the sample data of heavy pollution enterprises in China,empirically analyzes the micro mechanism of the environmental protection tax law regulation,put forward improvement scheme,so as to more effectively realize the environmental protection and economic drive target of environmental protection tax law.The research found that the optimization of the environmental protection tax law regulation should be in the following direction:one is to increase the supervision of environmental monitoring function of environmental protection agency,the second is to improve the tax service,three is to further development of environmental protection tax information sharing platform,four is the liaison system between environmental protection agencies and tax agencies,five is to improve the environmental protection tax database integration technology.
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