绿色经济背景下环保税对造纸行业的影响及应对策略  

The Impact of Environmental Tax on Papermaking Industry and Its Countermeasures Under the Background of Green Economy

作　　者：梁静[1] 姜睿[2] LIANG Jing;JIANG Rui(Xi’an Medical University,Xi’an 710021,China;Harbin Finance University,Harbin 150030,China)

机构地区：[1]西安医学院,陕西西安710021 [2]哈尔滨金融学院,黑龙江哈尔滨150030

出　　处：《造纸科学与技术》2025年第4期133-135,164,共4页Paper Science And Technology

基　　金：陕西省“十四五”教育科学规划2023年度课题(SGH23Y2462);2023年陕西大学生创新创业训练计划项目(S202311840080)。

摘　　要：分析了环保税实施对造纸行业的影响,指出环保税有利于推动造纸企业加大环保投入,促进行业结构优化升级,倒逼企业节能减排,但同时也会加重企业负担,影响行业竞争力。在此基础上,剖析了当前造纸行业环保投入不足、清洁生产水平较低、绿色产品开发动力不足、环保管理基础薄弱等问题。最后,提出优化造纸工艺加大环保投入、发展绿色造纸促进循环利用、强化绿色管理打造绿色纸业、提升税收意识做好环保税筹划等应对策略,以期为造纸行业在绿色经济背景下转型升级提供决策参考。This paper analyzes the impact of environmental protection tax on the papermaking industry,and points out that environmental protection tax is conducive to promoting papermaking enterprises to increase environmental protection investment,promote the optimization and upgrading of industry structure,and force enterprises to save energy and reduce emissions,but it will also increase the burden of enterprises and affect the competitiveness of the industry.On this basis,the paper analyzes the current papermaking industry environmental protection investment is insufficient,the level of clean production is low,the development of green products is insufficient,the foundation of environmental protection management is weak,and so on.Finally,it puts forward the optimization of papermaking process to increase environmental protection investment,the development of green paper to promote recycling,the strengthening of green management to build green paper industry,the promotion of tax awareness to do environmental tax planning and other countermeasures.In order to provide decision-making reference for the transformation and upgrading of paper industry under the background of green economy.

关 键 词：环保税 造纸行业 绿色经济 应对策略 

分 类 号：TS78[轻工技术与工程—制浆造纸工程]