Research On The Implementation Of Environmental Responsibility Of M District Enterprises Based On The Perspective Of Environmental Protection Tax

In recent years,China's economy has achieved rapid development,but at the same time,the negative impact of modern industrial production on the ecological environment has become increasingly prominent.Various environmental pollution accidents occur frequently.Although government departments continue to invest a lot of manpower,material and financial resources in environmental protection,environmental degradation has not been effectively controlled fundamentally,environmental pollution problems are still very prominent,and environmental protection work is urgent.Industrial pollution is an important reason for the destruction of the ecological environment,and enterprises are the main actors responsible for industrial pollution.China's use of relevant economic sanctions to protect the environment began in the late 1970 s with the implementation of a sewage charge system.However,with the development of the economy,problems such as the weak regulation and narrow scope of the levy of the sewage charge system have become increasingly prominent,which has been unable to meet the needs of China's current environmental protection situation.The "Environmental Protection Tax Law of the People's Republic of China" came into effect on January 1,2018,replacing the sewage charge system that has been in effect for nearly 40 years,which indicates that the "fee" that was originally collected and managed by environmental protection departments has been replaced by tax authorities.Relevant laws provide for the administration of "taxes",and the change from fees to taxes has increased the normativeness and rigidity of law enforcement.In order to deeply explore the role of environmental protection tax in reducing environmental pollution and fulfilling environmental protection responsibilities,this article uses field investigations and case studies to better understand the series of impacts of environmental protection tax on enterprises in M area and changes in corporate environmental protection behavior.Explore the impact of the environmental protection tax on corporate environmental responsibility.This article first summarizes the theoretical research results related to environmental protection,corporate environmental responsibility,and tax collection and management,and then based on the corporate social responsibility pyramid theory,stakeholder theory,and tax collection management theory.After taxation,analyze the comparison of environmental protection tax and sewage charges paid by enterprises,changes in environmental protection behaviors of enterprises,enjoyed taxes,other preferential policies,and problems encountered by enterprises in fulfilling environmental responsibility.Analyze and summarize from the internal and external factors of the enterprise to draw conclusions and recommendations.Through analysis,we find that after the environmental protection tax is levied,there are many problems in the process of fulfilling environmental responsibility between the company and itself.For example,there is a large gap between the environmental protection technology update of the enterprise and the current environmental protection requirements.Insufficient awareness,lack of practical experience of environmental protection tax,gaps between the quality of relevant staff and actual requirements;and external factors also exist.Enterprises can enjoy environmental protection tax reduction and exemption,and existing laws and regulations are illegal for the corporate environment.The penalties for behavior are small and narrow,the lack of external supervision,and the increase of green trade barriers in international markets.Proceeding from the enterprise itself,it can be improved in terms of increasing capital investment in environmental technology reforms,constructing corporate environmental protection concepts,strengthening learning and training of corporate personnel's environmental protection tax and related knowledge,and fostering corporate environmental protection culture;and from the perspective of external factors Judging from the above,improvements can be made in terms of enlarging environmental protection tax preferences and rewards,increasing penalties for illegal polluting enterprises,improving related supporting systems for environmental tax,and strengthening public supervision of illegal enterprises in accordance with the law.Through a comprehensive analysis of the environmental protection company's performance of related environmental protection duties after the introduction of the environmental protection tax,it can be seen that the environmental protection tax has a more important role in forcing the company to perform environmental protection responsibilities than sewage charges.However,there are still some deficiencies in the fulfillment of environmental protection responsibilities of enterprises after the collection of environmental protection taxes and areas that need to be improved.I hope that with the help of this article,I can provide a certain reference for companies to better fulfill their environmental responsibility after the collection of environmental protection tax,and provide some data and theoretical support for the study of environmental protection tax and related issues of corporate environmental responsibility.