Research On The Effect Of Green Taxation On Transformation Of Thermal Power Enterprise

In recent years,with the reform of resource tax and the change of environmental protection fees,China's green taxation system is gradually improving.Green taxation can not only increase the state's fiscal revenue,but also encourage enterprises to transform.The thermal power industry is China's pillar industry,supporting the development of all walks of life,and is also the key pollution monitoring unit in China.In the context of green taxation,the causes,effects and existing problems of thermal power enterprise transformation not only have a major impact on the stable operation of the national economy,but also have a significant reference role for the transformation of other industries.Therefore,this paper takes the green taxation system as the background and takes Huaneng International,a thermal power generation enterprise,as an example to explore the effects of high-pollution and high-energy enterprises in the transformation and the problems encountered in the process,and draw on the experience at home and abroad to propose corresponding Optimization suggestions.Through literature analysis,quantitative and qualitative analysis,and case analysis,this paper analyzes and analyzes enterprise annual reports,sustainable development reports,industry reports,and domestic and foreign literatures,and proposes the theoretical basis of Pigou tax theory and Porter hypothesis.Then,the paper classifies the current green tax in China,and introduces the thermal power industry and Huaneng International in detail.Then,the paper analyzes the case from three aspects: transformation motivation,transformation effect and transformation problem.The transformation effect is reflected in four aspects: corporate strategy,business structure,financial indicators and environmental performance.Further analysis found that Huaneng International's transformation has the following problems: first,the transformation increases the burden of capital expenditure;second,the enterprise's ability to research and develop innovation is insufficient;third,the enterprise has limited transformation.Finally,in view of the problems encountered in the above transformation process,this paper proposes the following specific optimization suggestions: First,cooperation and exchange between strong enterprises to alleviate the burden of capital expenditure;Second,promoting the improvement of technological innovation capability of enterprises not only contributes to energy conservation.Emission reduction is also conducive to improving the competitiveness ofenterprises;thirdly,diversified development to release the transformation space of enterprises,on the one hand to further optimize their power supply structure to create transformation space,and on the other hand to coordinate upstream and downstream development to maximize economic benefits.