Research on Administrative Consultation in the Area of Environmental Protection Tax Collection

Administrative consultation is an inevitable choice for the contemporary government governance and political development in China. It is an important way to realize socialist consultative democracy, and fully reflects the concept of service-oriented government in our country. By introducing an administrative negotiation link in the field of environmental protection tax collection, based on strict legal norms and procedures, the stakeholders will conduct equal dialogue and democratic consultation on the common problems, and finally reach an administrative result that is mutually recognized by both parties. It is conducive to improving the efficiency of administrative taxation and promoting the reform process of environmental protection tax collection. It also promotes obviously the benign interaction between the government and the society to achieve harmonious and stable development of society.