Impact Of Environmental Protection Tax On Environmental Cost Of A Steel Enterprise

With the rapid development of the national economy,the contradiction between economic development and environmental pollution is gradually intensifying.While enterprises obtain short-term economic benefits,they ignore the long-term benefits of ecological resources,resulting in frequent environmental pollution.Therefore,maintaining the environmental ecological balance has become a key issue for human society to achieve sustainable development.As an important source of raw material supply for various industries in China,the importance of iron and steel enterprises to China’s economic development is self-evident.As a typical representative of heavy pollution industry,the pollution emission accompanied by its production process characteristics undoubtedly causes inevitable damage to the ecology.In this context,iron and steel enterprises should bear the responsibility of ecological damage and environmental pollution.At first,China’s management of pollution emission from the iron and steel industry in the aspect of environmental protection was only through administrative means such as levying sewage charges and environmental compensation fees.However,due to the problems of low collection standard,narrow collection scope and large collection resistance,the system of sewage charges is difficult to achieve the purpose of reducing pollution emission.In 2016,the environmental protection tax law was passed by the Standing Committee of the National People’s Congress,which indicates that China’s attention to environmental protection has risen to a new height.Subsequently,environmental protection tax was formally collected in early 2018.The implementation of this tax law marks that the state has formally adopted tax legal means to supervise and curb environmental pollution.Based on this,this thesis uses the case study method,taking a steel enterprise as the case study object,to explore the impact of environmental protection tax on the environmental cost of a steel enterprise.Firstly,this thesis gives a brief overview of the current situation of a iron and steel enterprise,the composition of environmental cost,and the background of environmental fee to tax reform.Combined with the specific data of a iron and steel enterprise,it analyzes the environmental cost before and after the implementation of environmental protection tax in 2018,To verify the impact of environmental protection tax on the environmental cost of a steel enterprise.On the one hand,the implementation of environmental protection tax promotes the enterprises to shift the focus of governance from post stage control to pre stage control,and increase the investment of environmental prevention cost while upgrading the green innovation of enterprises,On the other hand,the implementation of environmental protection tax increases the actual tax burden of enterprises and the cost of environmental losses.Finally,the overall impact of environmental protection tax on the environmental cost of a iron and steel enterprise is analyzed.In the short term,the environmental cost of a steel enterprise will be increased by changing the environmental fee to water through affecting the environmental prevention cost and loss cost of the enterprise.However,with the transformation of green innovation and environmental protection and the optimization of enterprise environmental governance system in a steel enterprise,the enterprise has gradually entered the stage of innovation compensation brought by green technology innovation.In the long run,the implementation of environmental protection tax will reduce the environmental cost of the enterprise.Finally,the corresponding suggestions and measures for the environmental protection tax are given,hoping to play a positive effect on the environmental problems of the iron and steel industry from the theoretical and practical levels,so that more iron and steel enterprises can improve the concept of environmental cost management,change the traditional terminal pollution control methods,and strive to achieve the double harvest of environmental benefits and economic benefits.