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The Impact Of Environmental Protection Tax On The Financial Activities Of ZX Company

Posted on:2019-05-29Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ZengFull Text:PDF
GTID:2381330596994846Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the increasingly strict environment of environmental protection policy in our country,the waste discharge cost of enterprises has become an important expenditure in the cost of production and operation.How to adapt to the situation of new environmental protection policy and adopt appropriate financial activities are directly related to the operating profits of enterprises.After the implementation of environmental tax,sewage charges are changed into environmental taxes,which has a great impact on the cost of pollution discharge of enterprises,and also directly affects the financial activities of enterprises.Under the policy background of implementing environmental protection tax,relevant enterprises should set up scientific development concept,adjust financial management activities actively according to their own conditions,better adapt to the change of policy environment,and improve the ability of sustainable development of enterprises.Taking ZX Company as the research object,this paper analyzes the impact of environmental tax on the financial activities of ZX Company.Firstly,through PEST analysis,SWOT analysis and other research methods,the internal and external environment of ZX Company is analyzed systematically.Based on the analysis of the current financial situation of ZX Company,this paper explores the impact of environmental tax on the financial activities of ZX Company.This paper compares and analyzes the difference between ZX's investment in environmental protection equipment and the expected reduction of environmental tax after the implementation of environmental tax.Research shows that ZX's environmental equipment investment will be less than the saved environmental tax after a period of time.Total tax expenditure.Therefore,ZX increases investment in environmental protection equipment,which can not only reduce pollution reduction,but also reduce the cost of the company.Finally,aiming at the impact of the implementation of environmental tax on the financial activities of ZX Company,the corresponding optimization strategies are put forward from four aspects: investment activities,fund-raising activities,operation activities,and fund allocation activities,so as to optimize the financial management of ZX Company as a whole.In order to promote the ZX company to better adapt to the new environmental policy situation,to achieve sustainable development.
Keywords/Search Tags:Environmental Protection Tax Law, Influence, Financial activities, Countermeasures
PDF Full Text Request
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