摘要
《中华人民共和国环境保护税法》于2018年1月1日起施行。改革开放以来,在政府政策支持、全球资金流动以及巨大市场潜力的三重作用下,我国造纸业产能飞速增长。在行业快速发展到如今趋于稳定的状态之后,造纸企业的生产和市场依然面临诸多不确定的因素。在环保税实施背景下,国内造纸业面临着行业约束力陡增与竞争环境风险加剧的两大主要困境。造纸业应该顺应时代发展理念、着力创新突破技术瓶颈、重视实现环境绩效以及战略管理,以达到企业可持续发展的目标。
Tax law of the People’s Republic of China on Environmental Protection takes effect on jan1,2018.Since the reform and opening up,under the triple action of government policy support,global capital flow and huge market potential,China’s paper industry capacity has grown rapidly.After the rapid development of the industry to the present stable state,the production and market of paper enterprises are still facing many uncertain factors.Based on the overview of environmental taxes and the current analysis of the paper industry,against the background of the environmental tax,the paper industry faces two major dilemmas:the strong increase in the binding force of the industry and the increased risk of competition.The paper industry should conform to the development concept of the times,focus on innovation in order to break through the technical bottleneck,respect the realisation of environmental performance and strategic management in order to the objective of sustainable development.
作者
赵艺
ZHAO Yi(Shanghai University of Engineering Science,Shanghai 201620,China)
出处
《经济研究导刊》
2022年第16期79-81,共3页
Economic Research Guide
关键词
环保税
制造业
造纸业
转型发展
对策
papermaking
manufacturing green tax
the transformation of development
countermeasure
