摘要
以造纸龙头企业山东晨鸣纸业集团股份有限公司为例,通过造纸及纸制品行业的环境税征收现状,从计量方法,企业管理,征管措施三个角度来研究新政环境税的影响,提出了加大企业环保项目投入,进行环境保护税税收筹划及提升财务人员素质等建议,以期造纸及纸制品行业更好的应对新政环境税。
Taking the papermaking leading enterprise Shandong Chenming Paper Group Co.,Ltd.as an example,this paper researched the impact of the new environmental taxfrom three aspects:measurement method,enterprise management and collection and management measuresthrough the current situation of environmental tax collection in the papermaking and paper products industry.It took some suggestions for better coping with the New Deal environmental tax in the paper and paper products industry,such as increasing investment in environmental protection projects,conducting environmental protection tax planning and improving the quality of financial personnel,with a view to better.
作者
沙桐宇
李登明
SHA Tong-yu;LI Deng-ming(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2019年第5期36-37,42,共3页
China Forestry Economics
关键词
环境保护税
排污费
造纸及纸制品
environmental protection tax
sewage charges
paper and paper products