【作者】 张蕾；

【导师】 杨志安；

【作者基本信息】 辽宁大学 ， 税务（专业学位）， 2021， 硕士

【摘要】 习主席曾说留的青山,才能赢得国家的未来,随着近年来我国国民经济的不断进步和社会迅猛发展,环境资源保护这个重要问题逐渐开始受到社会的广泛关注和高度重视,只有我们的自然环境资源得到充分合理保护,我国的社会整体经济才能真正逐步得到健康和谐可持续发展。正所谓民以食为天,食品加工公司作为我国现阶段重点发展的新兴产业,更应该不断追求高品质的生产理念和绿色经营模式,在生产和进货或者包装的任意环节都应该严格把控生产安全标准。食品加工公司在其生产的过程中会向环境排放大量的废气和污水,虽然相比于煤炭和钢铁等高污染行业污染性相对较低,但是对于环境的破坏和污染严重程度也是非常高的。从2003年开始实施的排污费,虽然对抑制食品加工行业污染物的排放有一定作用,但由于其执法力度不强,无法满足当下新常态经济发展的要求。为了响应我国绿色经济发展的要求,2018年开始施行了对排污费进行平移立法的环境保护税,从此排污费就退出了历史舞台。此次的费改税意义是重大的,一方面可以有效解决一些公司污染物超量排放等问题,另一方面可以大力提高企业的环保意识。本文基于上述的一些背景,选取了YL食品加工公司为研究对象,以文献研究法,实证分析法,定量分析法,比较分析法等分析方法分析了征收环境保护税前后对YL食品加工公司的具体影响。包括了环境保护税的具体内涵还有目前对环保税的研究现状,对YL食品加工公司来说,介绍了YL食品加工公司的一些基本概况,并且具体分析了对YL公司的绿色技术创新以及绿色补助、成本、利润及税负得影响。通过对YL食品加工公司的具体影响以及挑战等方面进行分析,从而更好的分析环境保护税的出台对YL食品加工公司的具体影响,为YL食品加工公司以后的决策提供一些更加可靠的见解。更多还原

【Abstract】 Is the so-called stay of the Qingshan,to win the future,with the rapid development of China’s economy,environmental protection issues gradually caused the whole society to attach great importance to,because only the environment has been fully protected,China’s economy can be sustainable development.Food processing enterprises are China’s current stage of key development of new industries,should also continue to pursue high-quality production concepts and green business model,in the production and purchase or packaging of any link should be strictly controlled production safety standards.Because food processing enterprises in the production process will discharge a large number of exhaust gases and sewage,the degree of pollution to the environment is very large,although the sewage charges imposed in 2003 to curb the discharge of pollutants in the food processing industry has played a role,but because of the law enforcement capacity is not strong,can not meet the requirements of the current new normal economy.Due to the requirements of China’s green economy,in 2018 began to implement the sewage charges translation legislation of environmental protection tax,from then on the sewage charges have withdrawn from the historical stage,for this fee reform tax can effectively solve some enterprises over-emissions of pollutants and other issues.Food processing enterprises,whether in the purchase or processing and production links are the collection of environmental protection tax,so environmental protection tax has undoubtedly had a huge impact on food processing enterprises.Based on some of the above backgrounds,this paper selects YL food processing enterprises as the research object,and analyzes the specific impact on YL food processing enterprises before and after the collection of environmental protection tax by means of literature research,empirical analysis,quantitative analysis,comparative analysis,etc.Including the specific connotation of environmental tax and the current research status of environmental tax,for YL food processing enterprises,introduced the general situation of YL food processing enterprises,and specifically analyzed the YL enterprise tax burden,green technology innovation and environmental protection input,as well as the impact of corporate tax management.Through the analysis of the specific impact of YL food processing enterprises and challenges,so as to better analyze the specific impact of the introduction of environmental taxes on enterprises,for YL food processing enterprises to provide some more reliable insights into future decision-making.更多还原