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绿色经济下环保税对皮革企业的影响及应对路径 被引量:1

The Impact of Environmental Protection Tax on Leather Enterprises under the Green Economy and Its Countermeasures
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摘要 文章以绿色经济下的环保税政策为研究背景,阐述了环保税的概念、实施目的及特点;结合皮革企业生产现状,从工艺设备、经济效益、环保理念方面提出了制革生产中存在的典型问题;并从生产成本、减排效益、企业转型方面总结了绿色经济下环保税对皮革企业的影响;针对当前皮革行业发展大趋势与环保税的指标要求,从多角度提出了皮革企业实施绿色经济的应对路径。以期通过研究,为推动皮革企业绿色长效发展提供参考。 The article takes the environmental protection tax policy under the green economy as the research background,and elaborates on the concept,implementation purpose,and characteristics of environmental protection tax;Based on the current production situation of leather enterprises,typical problems in leather production were proposed from the perspectives of process equipment,economic benefits,and environmental protection concepts;And summarized the impact of environmental protection tax on leather enterprises under the green economy from the aspects of production costs,emission reduction benefits,and enterprise transformation;In response to the current development trend of the leather industry and the requirements for environmental protection tax indicators,the response paths for leather enterprises to implement green economy are proposed from multiple perspectives.In order to provide reference suggestions for promoting the development of green economy in leather enterprises through research.
作者 黄敏 HUANG Min(Shaanxi Vocational and Technical College of Finance and Economics,Xianyang 712000,China)
出处 《西部皮革》 2023年第16期22-24,共3页 West Leather
基金 陕西省“十四五”教育科学规划课题“岗课赛证融通的高职财税大数据应用专业育人模式的实现机制与推进路径”(SGH22Y1544)。
关键词 绿色经济 环保税 皮革企业 转型升级 green economy environmental protection tax leather enterprises transformation and upgrading
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