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环境保护税对企业的影响分析
Analysis of the impact of environmental protection tax on enterprises
【摘要】 环境保护税于2018年1月1日正式开征,本文根据化工企业A的环保税缴纳情况,分析环保税对企业的影响,发现环保税增加企业经济和申报负担、提高企业环保意识,但不利于VOCs排放大户减排。最后,为企业提出几点应对环保税的建议,降低税务风险。
【Abstract】 The environmental protection tax was officially levied on January 1,2018.This paper analyzes the influence of the tax on enterprises,based on payment of enterprise A.It is found that the tax increases the economic and reporting burden of firm and raises environmental awareness,but it is not conducive to the emission reduction of large VOCs.Finally,this article proposes several suggestions to reduce tax risks.
【关键词】 环保税;
排污费;
环境保护税法;
【Key words】 Environmental protection tax; Sewage discharge system; Environmental protection tax law;
【Key words】 Environmental protection tax; Sewage discharge system; Environmental protection tax law;
- 【文献出处】 环境与发展 ,Environment and Development , 编辑部邮箱 ,2019年11期
- 【分类号】F812.42;F426.7
- 【被引频次】5
- 【下载频次】983