【摘要】 面对日益严峻的环保问题,中国于2018年1月起正式开征环境保护税。环境保护税的征收与中国环境保护事业的迫切需要相呼应,也必然影响居民、企业和全社会的行为选择。首先,从发展萌芽、基本形成和发展完善3个阶段梳理了中国环保税的演变历程,并厘清环境保护税与排污费的异同;其次,从环保企业和非环保企业两个方面分别探讨了环境保护税征收对不同企业发展带来的机遇和挑战;最后,从减免税技术、税率差异技术、扣除技术等方面对企业税收筹划策略进行了探讨。更多还原

【Abstract】 In the face of increasingly serious environmental problems, China officially levied environmental protection taxes in January 2018. The collection of environmental protection tax echoes the urgent need of China’s environmental protection cause, and it will inevitably affect the behavior choices of residents, enterprises and the whole society. First of all, from the three stages of development, basic formation and development and improvement, we will sort out the evolution process of China’s environmental protection tax, and clarify the similarities and differences between environmental protection tax and pollution charge. Secondly, the opportunities and challenges of environmental protection tax collection are discussed for environmental protection enterprises and non-environmental protection enterprises. Finally, the tax planning strategies of enterprises are discussed from the aspects of tax reduction and taxation technology, tax rate difference technology and deduction technology.更多还原