Author(s)

Yilin Wang, Xiaying Chen

Corresponding Author

Yilin Wang

Abstract

The “Environmental Protection Tax Law” was officially implemented on January 1, 2018, and is currently in force. The levy of environmental protection tax is of great significance to improving the quality of China's ecological environment and promoting the construction of China's ecological civilization. The purpose of this article is to find out the existing problems in the taxation structure of the environmental protection tax through an analysis of the status quo of environmental pollution in Shanxi Province. It is also given that the tax law should be improved and regulated according to the special conditions of different regions and the principles of tax law. The research can provide reference significance for improving the implementation effect of the environmental protection tax to a certain extent, and provide reasonable improvement measures according to the specific circumstances of Shanxi Province's environment, which can better help Shanxi's ecological environment to improve.

Keywords

Environmental protection tax, environmental quality, policy suggestions