摘要
环境保护税于2018年1月1日起实施,本文从苏南某典型城市首期环保税征收情况进行了综述,从企业污染防治、提标幅度、税收优惠政策等方面分析了环保税征收对企业经济负担可能产生的影响,经分析认为对污染治理不规范的企业影响较大,并总结了征管过程存在的问题。
The Environmental Protection tax has been implemented since January 1, 2018. This article summarizes the first phase of environmental protection tax collection in a city in southern Jiangsu, and analyzes the possible impact of environmental protection tax collection on the economic burden of enterprises from the aspects of pollution prevention and control, bid range, and tax preferential policies. It is concluded that the the new policy has a greater impact on enterprises with irregular pollution control and the problems in the process of collection and management are summarized.
作者
周游
毛丽娜
毛鹍
刘智强
杨竟宪
张冰洁
Zhou You;Mao Li'na;Mao Kun;Liu Zhiqiang;Yang Jingxian;Zhang Bingjie(Changzhou Academy of Environmental Science,Changzhou213022;Jiangsu Changhuan Environment Science and Technology Co.,Ltd.,Changzhou213022,China)
出处
《广东化工》
CAS
2018年第21期78-79,共2页
Guangdong Chemical Industry
关键词
苏南地区
环境保护税
企业负担影响
征管问题
Southern Jiangsu
environmental protection tax
corporate burden impact
management issues