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

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.