环保“费改税”对排污企业的影响及应对策略  

The impact of environmental protection "Fee-to-Tax" on pollutant dischargingenterprises and corresponding strategies

作　　者：王仕欣 WANG Shixin(School of Finance and Taxation,Xinjiang University of Finance and Economics,Urumqi 830012,China)

机构地区：[1]新疆财经大学财政税务学院,乌鲁木齐830012

出　　处：《黑龙江环境通报》2023年第9期4-6,共3页Heilongjiang Environmental Journal

摘　　要：目前世界各国都提高了对环境保护的关注度,我国于2018年正式实现了环保“费改税”的改革,本文以排污费、环保税、外部性、税收效应等相关知识为基础,结合目前排污企业出现的各种问题深入分析研究。文章从排污费与环保税的差别来研究排污企业所面临的制度变化,进一步分析该项制度对排污企业的影响,并结合实际提出一些合理的应对策略,为企业实现经济转型、节能减排以及利润最大化的目标贡献了思路,也为社会的可持续发展注入了强大力量。Currently,all countries in the world have increased their attention to environmental protection.In 2018,China officially implemented the reform of"environmental protection fee-to-tax".Based on related knowledge such as pollution fees,environmental protection tax,externalities and tax effects,this paper deeply analyzes and studies the various problems currently faced by pollutant discharge enterprises by comparing the differences between pollution fees and environmental protection tax.It further analyzes the impact of this reform on polluting enterprises.Combined with practice,it proposes some reasonable countermeasures,contributing ideas for enterprises to achieve economic transformation,energy conservation and emission reduction as well as profit maximization,and injecting powerful momentum into the sustainable development of society.

关 键 词：排污费 环保税 排污企业 应对策略 

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