Study On The Effect Of Environmental Protection Tax On The Green Development Of Enterprises

Since the reform and opening up 40 years ago,China's economy has been developing rapidly,but at the same time,also facing the fact that resources and environment constraints are becoming increasingly reduced.Currently has become a topic of general concern How to truly achieve sustainable economic development,taking into account the double win situation of development and environmental protection.In 2015,the Fifth Plenary Session of the 18 th Central Committee of the Communist Party of China first proposed five development concepts of "innovation,coordination,green,opening and sharing".Among them,green development is a new development concept.In the context of the new normal of economic development,China should pay more attention to the sustainable development of economy in the process of economic development.According to the environmental protection tax law of the people's Republic of China(here in after referred to as the "environmental protection tax law")adopted at the 25 th meeting of the Standing Committee of the 12 th National People's Congress on December 25,2016,China began to collect environmental protection tax on January 1,2018,and the collection of environmental protection tax has opened a new process of the green tax system in China.Whether the environmental protection tax law can promote the green development of micro enterprises will directly determine the realization of ecological civilization construction in China.Therefore,it is a great significance to objectively evaluate the impact of the environmental protection tax on the green development of enterprises.This article from the perspective of the green economy,draw lessons from the theory of public economics,based on the theoretical analysis of the environmental protection tax policy,the environmental protection tax law and regulations on the use and management of pollutant discharge fee collection compare,analysis of environmental protection tax and fees system in laws and regulations,tax,collection and administration pattern,balance of payments management differences,from the view point of tax system set environmental protection tax is imposed on the impact of enterprise green development.The empirical analysis of this paper takes city A as an example.The specific research method of this paper is to investigate the sample enterprises in A city by means of questionnaire survey,to understand the impact of environmental protection tax on enterprise cost,innovation,profit,emission and other aspects,and to obtain the impact of environmental protection tax on the greendevelopment of enterprises by analyzing the survey data.Finally,based on the empirical analysis results,this paper discusses the shortcomings of the current environmental protection tax policy in the setting and implementation,and then puts forward targeted policy Suggestions,so as to give full play to the positive role of environmental protection tax in the green development of enterprises,and finally promote the high-quality development of China's social economy.