Study On The Impact Of Environmental Protection Tax On The High-Quality Development Of Enterprises

For many years,sustainable development strategy has always served as an important strategy in the development process of China.Although the current economic development rate of China has always maintained a high growth rate,the traditional growth model has produced a certain negative impact on the ecological environment due to the high input,consumption and rough form of emission,which makes the environmental pollution problem has also been a hot topic in the country.At present,the speed of China’s economic development has shifted to high-quality development,but the remaining environmental problems still have not been solved.More to be able to better improve the current ecological environment and solve the environmental problems brought by the previous growth model,China implemented the"Environmental Protection Tax of the People’s Republic of China" in 2018.The implementation of the environmental protection tax has been found to be a partial"dividend",as foreign countries have rich experience in the collection of environmental protection tax since it was proposed earlier."The taxation of environmental protection has been found to be a partial dividend.At present,China’s economic development is facing the problem of transformation,the country’s economic development cannot be separated from the economic contribution of enterprises,and the deterioration of ecological environment is also an important challenge for China’s economic development.Therefore,this paper has some theoretical and practical significance.This paper firstly explains the concepts of environmental protection tax,enterprise quality development and green technology innovation,and summarizes the relevant literature,and finds that there are few scholars who focus on green technology innovation as the impact path of environmental protection tax on enterprise quality development.Then,we describe the theories related to environmental protection tax,propose the hypothesis of environmental protection tax and enterprise quality development based on theoretical analysis,and analyze whether green technology innovation plays a mediating role in the relationship between environmental protection tax and enterprise quality development,and investigate the influence mechanism of environmental protection tax on enterprise quality development.The empirical results found that the payment of environmental protection tax will have a certain negative effect on the high-quality development of enterprises,and green technological innovation plays a mediating mechanism in this influence relationship,that is to say,the imposition of environmental protection tax will affect the competitive advantage of enterprises in the market through a certain inhibiting effect on green technological innovation,thus hindering enterprises to achieve high-quality development.On the one hand,it enriches the research on the economic consequences of environmental protection tax,and shows the mediating effect of environmental protection tax on the inhibition of high-quality development and the inhibition mechanism through the mediating utility of green technological innovation,and provides a new perspective for the objective evaluation of environmental protection tax.Based on the above findings,this paper puts forward some suggestions: improving the quantitative taxation to a progressive over-rate taxation,implementing a differential gradient tax rate for environmental protection tax rate;establishing a unified green taxation system and specifying supporting policies for green technology innovation incentives;formulating a perfect tax incentive policy for environmental protection tax and supporting incentives and penalties.