摘要
中国自2018年起采用环保税取代排污费。环保税政策的实施相较于排污费而言更加增强了执法刚性,向企业进一步明确了国家进行环保改革的力度和决心。此外,对于积极采取新环保技术或新环保材料进行生产的企业增加了税收优惠,从而督促企业朝着环保型企业进行转型。排污费转环保税这一举措影响着企业的成本控制,因此必然对企业的财务环境带来重要变动和影响。通过对环保税对企业的财务环境影响以及财务活动影响加以分析,对于企业在新政策新形势下的财务以及市场决策均有重要作用。
Since the beginning of 2018,China has replaced pollution charges with environmental protection taxes.The implementation of the environmental tax policy has strengthened the rigidity of law enforcement compared with the pollution discharge fee,and further clarified the strength and determination of the country to carry out environmental protection reforms to enterprises.In addition,tax incentives have been added to enterprises that actively adopt new environmentally friendly technologies or new environmentally friendly materials for production,thereby urging them to transform into environmentally friendly enterprises.The transfer of sewage charges to environmental taxes affects the cost control of enterprises,and therefore will inevitably bring important changes and impacts on the financial environment of enterprises.By analyzing the impact of environmental protection tax on the financial environment and financial activities of enterprises,the study results will be an important reference for the financial and market decision-making of enterprises under the new policy and new situation.
作者
谢芳
徐亚平
Xie Fang;Xu Yaping(Accounting and Finance College, Xi'an Peihua University, Xi'an 710125, China)
出处
《环境科学与管理》
CAS
2021年第8期24-27,共4页
Environmental Science and Management
关键词
环保税
财务决策
财务管理
财务环境
environmental protection tax
financial decision-making
financial management
financial environment
