摘要
环境保护税作为我国第一个体现“绿色税制”的综合税种,自2018年1月1日起开始征收,环境税的顺利开征不仅实现了“费改税”的平稳过渡,更促使企业不断朝着节能减排、绿色生产的方向发展,为经济发展增加了助推器、提供了新动力,税制改革初显成效。大气污染物作为环境税征税对象,对废气排放企业产生很大的影响。通过搜集废气排放企业环境税税收数据来分析环境税为企业带来的经济效益和环保效益,以监管和推进企业的长期可持续发展,达到改善环境的目的。
Environmental protection tax is the first comprehensive tax that reflects the"green tax system"in China.Since January 1,2018,Environmental taxes began to be levied not only realized the smooth transition of"fee to tax",but also promoted enterprises to continuously develop towards energy conservation,emission reduction and green production.It has provided new impetus to economic development,and the reform has yielded early results.As an object of environmental tax,air pollutants have a great impact on the exhaust emission enterprises.Through collecting environmental tax revenue data of exhaust emission enterprises,this paper analyzes the economic and environmental benefits brought by environmental tax to enterprises,supervises and promotes the long-term sustainable development of enterprises,so as to achieve the purpose of improving the environment.
出处
《环境保护与循环经济》
2021年第1期5-9,共5页
environmental protection and circular economy
基金
北方工业大学教改项目“智能化时代会计学专业建设服务绿色北京路径探讨”(203051360020XN184)和北方工业大学北京城市治理研究中心项目(20XN238)
关键词
环境税
废气排放企业
大气污染物
节能减排
environmental tax
waste gas emission enterprises
air pollutant
energy conservation and emissions reduction