| The "Environmental Protection Tax Law of the People’s Republic of China(Draft)" formally appeared on June 10,2015,which ended the era of sewage charges.It provided a completely new institutional environment for the development of environmental protection work,while at the same time helped to fill in the blanks of related laws.Compared with sewage charges,the "Environmental Protection Tax Law of the People’s Republic of China(Draft)" widen the difference of calculated tax,which means "More pollutants and more taxes are paid,and less pollutants are paid less." This mechanism can force corporations to develop some green innovation activities and improve its innovation ability,making enterprises transform from rapid development to high-quality development.Among them,how the environmental protection tax will affect the R&D investment and the corporate innovation ability will be another important content of fee-fortax reform,and the effect will require special research and evaluation.The Environmental Protection Tax Law emphatically puts forward that highly-polluted electric-power industry is included in monitoring taxpayer.Thus,this article takes GD Power Development Corporation as an example,based on case analysis,builds an evaluation index system of enterprise innovation ability.This evaluation index system based on the two dimensions of input and output,according to the subdivision of quantitative and qualitative indicators,analyses the innovation ability of GD Power Development Corporation,and calculates the innovation performance value.With systematic analysis,we can conclude that the environmental protection tax reform can improve the innovation ability of the enterprise.However,compared with the benchmarking enterprise,this paper proposes suggestions like increasing R&D staff,reorganizing company structure,optimizing the enterprise management and control system and strengthening cooperation with external agencies. |
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