Research On The Green Transformation Of Non-ferrous Metals Enterprises Under The Background Of Green Taxation

Non-ferrous metals enterprises are the foundation of national industrial economic development,as well as the important support for the economic development of resource-based provinces and cities,so the government attaches great importance to their healthy and orderly development.However,the traditional non-ferrous metals enterprises have seriously damaged the environment in the process of mining,mineral processing,smelting and refining.On the other hand,environmental development has become the mainstream concept that the government requires the progress of transformation for enterprises.The main purpose is to promote the “green transformation” of non-ferrous metals enterprises.This paper takes Yunnan Copper Industry as an example to explore the achievements and problems of enterprise transformation and development under the background of green tax.This paper mainly does the following research: firstly,through the understanding and collection of policies,as well as the recalculation of tax burden after the transformation of pollution discharge fee to environmental protection tax in Yunnan Copper Industry.Secondly,according to the index system of green transformation ability,it evaluates and analyses the ability level of Yunnan Copper Industry to transform itself.Finally,this paper uses the performance evaluation index of green transformation on the account of the production process of Yunnan Copper Industry,the achievements and problems of its green transformation are then analyzed,and the bottlenecks and difficulties encountered in its development are obtained.Through the above analysis,this paper draws a conclusion that Yunnan Copper enterprise is facing the problems of low independent innovation ability and low willingness in the development of green transformation.Meantime,industry heterogeneity leads to the restriction of the corresponding transformation for Yunnan Copper company.And lacking of overall guidance and intention to establish ecological network structure lead to more problems.Ultimately,this paper puts forward some suggestions combined with the specific situation.