Study On The Influence Of Environmental Protection Tax On The Operation Benefit Of Coal Enterprises In Ordos

Since the 18 th National Congress of the Communist Party of China(CPC),the CPC Central Committee with Comrade Xi Jinping at the core has made ecological progress an important part of the overall plan for promoting the "Five-sphere Integrated Plan" and the "Four Comprehensives" strategy.The Environmental Protection Tax Law of the People's Republic of China came into effect on January 1,2018,marking an important step forward in China's efforts to build a green tax system.As one of the most important energy sources in the world since the 18 th century,coal has not only changed people's life style,but also brought many problems such as energy consumption and environmental damage.As the pillar enterprises of Ordos City,coal enterprises are in the critical period of strategic upgrading,enterprise transformation and seeking development.How to achieve green and sustainable development of enterprises is particularly important.By sorting out the development and reform of environmental protection tax at home and abroad,and comparing the differences between the current environmental protection tax and pollutant discharge fee,this paper analyzes the impact of environmental protection tax on the operating benefits of coal enterprises from the perspective of the collection of environmental protection tax in Ordos City.Empirical analysis in ordos city,for example,by means of investigation and study,investigate the selection of ordos city part of the coal enterprises,the understanding of environmental protection tax on corporate tax burden,operating costs,the technical innovation investment,and the influence of operating profit,through the concrete data of the enterprise,analyze the environmental protection tax is imposed on the change and the effects of coal enterprise operating efficiency.According to the analysis results,this paper discusses the current environmental protection tax policy in the set up and execute the deficiencies,and a major polluting coal enterprises to provide a new direction in dealing with environmental protection tax policy change,put forward the policy recommendations of targeted,in order to give full play to the environmental protection tax to produce the positive role of enterprise green development,environmental protection tax policy effect of case study.It provides reference for promoting the long-term sustainable development of coalenterprises and realizing the win-win of economic benefit and environmental benefit.