Research On The Effect Of Environmental Protection Tax On Coal Enterprises

When China's joined into the World Trade Organization,the great country has gradually opened a new situation of economic globalization.With the gradually global integration and development of the Chinese economy,although the extensive economy has brought unprecedented economic progress to China,it has also brought more serious environmental problems.The Eighteenth National Congress of the Communist Party of China emphasized the construction of ecological civilization for the first time.General Secretary Xi pointed out at the 19 th National Congress of the Communist Party of China that it is necessary to accelerate the reform of the ecological civilization system,build a prosperous,democratic,civilized,harmonious,and beautiful socialist modern power,and advocate our country should persist in the course of green and sustainable development.In 2018,China introduced the Environmental Protection Tax Law,which regulates the pollution prevention work of governments and enterprises in the form of legislation,accelerates the elimination of backward production capacity,forces high-polluting enterprises to internalize external costs,strengthens technological innovation and environmental protection investment,and opens up a transformation way of green development.In the context of the second anniversary of the environmental protection tax levy,combined with the PEST and future development trends analysis of the coal industry,through the text,graphics,and data analysis,this thesis explains the influences of environmental protection tax levy on tax burden,production and operation of coal enterprises,selects the A coal company for detailed analysis and verification.Firstly,the thesis summarizes the G province's environmental protection tax collection,and then analyzes the impact of environmental protection tax on enterprises from tax burden,operating costs,operating profits,product export,technological innovation and environmental protection dimensions.At the same time,based on the case study of A coal company and the PEST analysis,the thesis provides countermeasures for coal companies after 2018,mainly including rational tax planning,improving the internal management system and personnel training mechanism,and strengthening corporate scientific and technological innovation.Such methods can provide feasible ideas for green transformation of coal industries.This thesis uses coal companies as a starting point for case study analysis.It has strong theoretical and practical significance,and provides guidance for green transformation and sustainable development of coal enterprises,and certain reference significance for high-polluting industries.