The Research On The Influence Of Environmental Protection Tax On H Thermal Power Enterprises

Since the reform and opening up,China’s economy has developed rapidly,but the ecological and environmental problems that have gradually attracted people’s attention.The scope of environmental pollution is expanding,the degree of ecological damage is gradually increasing,and the shortage of energy resources make people aware of the importance of a good ecological environment for human survival and development.In this context,the,Environmental Protection Tax Law of the People’s Republic of China" came into being and was officially implemented on January 1,2018.Thermal power generation enterprises are one of the important pillar industries of China’s national economy.Due to its industry characteristics,while contributing to China’s economic development,it also inevitably causes a series of damage to the environment,so its environmental protection tax Sensitivity is more obvious than other types of companies.Initially,this paper uses the combination of theoretical analysis and case analysis to systematically expound the domestic and foreign scholars’ research on environmental protection tax,sewage charges and other related environmental protection policies,environmental cost measurement,economic benefits and impacts.Furthermore,it outlines China.Development of environmental protection tax policy,extermality theory,Pigou tax,environmental pollution cost curve and tax fair theory.Additionally,to classify,confirm and measure the environmental cost of H thermal power enterprises,and use sensitivity analysis and predictive analysis methods,measure the amount of tax payable by H thermal power enterprises under different constraints,and compare the taxes and fees of H thermal power enterprises before and after the environmental protection tax levy.Finally,it is concluded that when the tax standard is raised and the taxable pollutant emissions are increased,it will bring a heavier tax burden to the enterprise and increase the related costs of the enterprise.One of the characteristics of a thermal power generation enterprise is its high emission and high pollution.The environmental protection tax will cause enterprises to face certain pressure in the short term,but in the long run,this will bring benefits to the energy industry.As enterprises increase energy conservation and emission reduction,adjust the industrial structure of enterprises,improve technology and increase environmental protection investment,etc.,promote the reduction of enterprises,and ultimately achieve a win-win situation for enterprises and society.