Study On Environmental Cost Control Of Enterprise A Under The Background Of New Environmental Protection Tax

Since the 18 th National Congress of the Communist Party of China,the Central Committee of the Communist Party of China has attached great importance to China's environmental related issues,and the 19 th National Congress of the Communist Party of China has placed the solution of China's environmental pollution at an unprecedented strategic level.In order to further solve the environmental pollution,protect the ecological environment,and implement the concept of ecological civilization construction,the Third Plenary Session of the 18 th CPC Central Committee formally proposed to promote the reform of environmental protection fee to tax system and deepen the reform of tax system.On January 1,2018,the environmental protection tax law was officially implemented,marking the official start of the collection of environmental protection tax(hereinafter referred to as environmental protection tax).The pollution charge system is out of the historical stage,and the environmental cost control of enterprises is facing newchallenges.Based on the theoretical basis of sustainable development and ecological civilization construction,this paper summarizes the relevant literature research on environmental cost control of domestic and foreign scholars,combined with the relevant requirements of the new environmental protection tax law of the People's Republic of China(hereinafter referred to as the environmental protection tax law)issued in 2018,using the literature research and case analysis method,taking the environmental cost of a petrochemical enterprise as the research object,to explore the impact of the new environmental protection tax law on the petrochemical industry and the environmental cost of enterprise A.Based on the comparative analysis of the environmental cost data of five years before and after the change of enterprise A's fee to tax,it is found that the environmental cost of enterprise A has not been reduced but increased to a certain extent after the change of pollutant discharge fee to environmental protection tax.In order to explore the reasons,I have preliminarily understood the relevant factors that affect the environmental cost of enterprise A through field research,and on this basis,I have found that there are some problems in the environmental cost control of enterprise A,such as the lack of relevant functional departments,loopholes in the process ofenvironmental cost control,and imperfect environmental cost accounting methods.In order to solve the related problems,this paper puts forward the optimization scheme and safeguard measures to improve the environmental cost control according to the actual situation of enterprise A,and provides a new idea for enterprise A in environmental cost control,so as to improve the environmental cost control level of enterprise A.Through the above research,this paper draws the following conclusions:(1)Most of the domestic scholars' research on environmental tax is at the macro level,while the research on specific enterprises is relatively small.Combined with the actual situation of enterprise A,this paper redefines the composition and classification of environmental cost,applies the theoretical basis to the actual management process of enterprises,and optimizes the way of environmental cost control in China;(2)Based on the actual situation of enterprise A and through the analysis of enterprise A's financial data,this paper finds the influencing factors related to enterprise A's environmental costs,and confirms that the new environmental protection tax has negative impact on the development of enterprise A and its environmental cost control.The establishment of environmental cost organization,the improvement of environmental cost control mechanism and the strengthening ofenvironmental cost accounting are helpful to the control of environmental cost of enterprise A.