环境保护税法实施对企业的影响与对策初探  

Preliminary Research on the Influence and Countermeasures of Environmental Protection Tax Law Enforcement for Enterprises

作　　者：杨光忠[1] 杨诚[1] 胡金映 

机构地区：[1]武汉工程大学化学与环境工程学院,湖北武汉430073 [2]武汉华咨同惠科技有限公司,湖北武汉430073

出　　处：《科技创业月刊》2017年第6期99-102,共4页Journal of Entrepreneurship in Science & Technology

摘　　要：环境保护税不同于其他税种,影响应税污染物产生的因素较多,需要采取管理措施、工程措施和技术措施等综合措施,才能降低应税污染物的排放量,并培训专业技术人才从事税务申报工作,化解税务风险,合理避税。Environmental protection tax is different from other taxes, there are many factors influence the generation of taxable pollutants, and it is necessary to adopt comprehensive measures such as management mea-sures ,engineering measures and technical measures to reduce the discharge of taxable pollutants and train pro-fessional and technical personnel to engage in tax declaration work to resolve tax risks and reasonable tax avoid-ance.

关 键 词：纳税申报 税务风险 合理避税 

分 类 号：F426.7[经济管理—产业经济]