以河南某国有煤矿企业为例的环境保护税减免征收机制分析与对策  

Analysis and Countermeasures of Environmental Protection Tax Rlief Collection Mechanism Taking a State-owned Coal Mine Enterprises in Henan Province as an Example

作　　者：王向玲 WANG Xiangling(Yongcheng Vocational College)

机构地区：[1]永城职业学院

出　　处：《现代矿业》2022年第10期15-17,共3页Modern Mining

摘　　要：通过对国有煤矿企业环境保护税减免征收政策进行分析,充分掌握减免核减比例和节税额。结合煤矿环境保护税主要征收产尘点,采取安装布袋除尘装置和干雾系统装置的对策。对改造后环境保护税征收节税额进行对比分析,实现了全年节省380余万元,取得非常可观的经济效益。分析成果对于国有煤矿企业争取更多优惠政策具有重要的指导意义。Analyze the policy of environmental protection tax rlief for state-owned coal mining enter⁃prises,and fully grasp the proportion of exemption and tax savings.Combined with the main collection of dust production points in coal mine environmental protection tax,the countermeasures of installing bag dust removal device and dry fog system device are adopted.Through the comparative analysis of the tax sav⁃ing amount of the environmental protection tax after the transformation,more than 3.8 million yuan was saved throughout the year,and very considerable economic benefits were achieved.The analysis results have important guiding significance for state-owned coal mining enterprises to strive for more preferential policies.

关 键 词：国有煤矿企业 环境保护税 减免征收政策 

分 类 号：F812.42[经济管理—财政学] F406.7[环境科学与工程—环境工程] F426.21X322