【摘要】 2018年1月1日《中华人民共和国环境保护税法》正式开始实施,确定了"企业申报、税务征收、环保监测、信息共享"的税收征管模式。本文以内蒙古自治区环境涉税信息共享平台为例,重点分析了省级环保部门在涉税环境信息共享平台建设中存在的数据治理、"多对一"排口对应、税源基础信息更新等问题,并提出了相应的解决措施。更多还原

【Abstract】 On January 1, 2018,"The Environmental Protection Tax Law of the People’s Republic of China" is formally implemented, and it regulates the taxation modality of "enterprise declaration, tax collection, environmental protection monitoring and information sharing".Taking the tax-related information sharing platform of the Environmental Protection Department of Inner Mongolia Autonomous Region as an example, this paper emphatically analyzes such problems in the tax-related information sharing platform construction as the calculation caliber of the taxable pollutant discharge data management based on the discharge port, "many-to-one" discharge port, and the renewal of the basic information of tax sources. It also puts forward some countermeasures.更多还原