环保税对现代煤化工产业的影响分析  

Analysis on the Effects of Environmental Protection Tax on Coal Chemical Industry

作　　者：吴潜[1] 龚华俊[1] WU Qian;GONG Hua-jun(China National Petroleum &Chemical Planning Institute,Beijing 100013,China)

机构地区：[1]石油和化学工业规划院

出　　处：《化学工业》2019年第1期4-9,共6页Chemical Industry

摘　　要：根据《中华人民共和国环境保护税法》相关规定对现代煤化工项目的应税污染物进行了分析,通过典型案例计算了项目污染当量数和应纳税额,并通过与排污费时期的对比,分析了环保税对现代煤化工产业的影响,提出了建议。This paper analyzes the taxable pollutants of coal chemical projects according to the Environmental Protection Tax Law of the People's Republic of China,calculates the pollutant equivalency values and the tax amount payable for taxable pollutants through typical cases,and analyzes impact of Environmental Protection Tax on coal chemical industry by comparasion with pollutant discharging fee period.

关 键 词：环保税 煤化工 影响 分析 建议 

分 类 号：F810.42[经济管理—财政学]