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毕业论文网 > 毕业论文 > 管理学类 > 会计学 > 正文

环保费改税”对企业社会责任的影响研究

 2023-01-10 08:56:35  

论文总字数:20691字

摘 要

2018年,我国开始实行环保税政策,旨在引导公司加快绿色环保转型升级,减缓污染严重化以及扩大化。环保费改税这一政策是我国税制改革上一项重大的举措,被看作是加快企业绿色升级的重要倒逼机制。随着经济的发展,各大企业对于排污方面的治理却逐渐衰落,市场上也没有足够的标准去治理和约束,很多的公司企业都存在排放超标的现象。站在“十四五”规划的开局之年,我们更应当守住生态红线,“绿水青山就是金山银山”,言犹在耳。

本文重点探究自我国实行环保税以来,对企业社会责任有着什么样的影响。本文将采用双重差分模型对来自全国各个省份上市公司进行数据分析研究,将实验数据分为实验组和对照组,分别以时间为基准对其进行回归,考察其社会责任的变化。通过研究分析自环保税政策实行以来,是否对企业的社会责任产生显著的影响。

环保费改税的根本宗旨并非在于通过财政手段以获得筹集收入的结果,而是运用税收形式约束企业行为,宣传环保税所推行的公司经营理念,限制企业的污染物排放量,进而提升企业的社会责任感,为人民创造良好的生产生活环境。环保费改税是将建设文明生态运用于财政税收领域的巨大措施,是推进改革和全面依法治国的重要内容,是巩固我国的“绿色税收”体系的重大决策,是深化财税体制改革和落实税收法定的重要工作,因此我国探索进行环保费改税是非常有必要的。

关键词:环保费改税;企业社会责任;税负标准;双重差分法

Research on the Impact of "Environmental Protection Fee to Tax" on Enterprise Social Responsibility

Abstract

In 2018, China began implementing an environmental tax policy aimed at guiding companies to accelerate their green transformation and upgrade and slow down the severity as well as expansion of pollution. This policy of changing environmental fees to taxes is a major initiative on China"s tax reform, and is seen as an important pushback mechanism to accelerate the green upgrading of enterprises. With the development of the economy, the major enterprises for the management of emissions but gradually declined, the market does not have enough standards to governance and constraints, many companies have the phenomenon of emissions exceed the standard. Standing in the "14th Five-Year Plan" of the opening year, we should guard the ecological red line, "green water and green mountains is the silver mountain", and the words are still ringing in our ears.

This paper focuses on the impact of the environmental tax on corporate social responsibility since its implementation in China. This paper will use Differences-in-Differences model to analyze the data of listed companies from various provinces in China, and divide the experimental data into experimental and control groups to examine the changes of their social responsibility by regressing them on the basis of time. The study analyzes whether the environmental tax policy has had a significant impact on corporate social responsibility since its implementation.

The main purpose of the environmental protection fee to tax change is not to raise fiscal revenue, but to promote the company"s business philosophy promoted by the environmental protection tax through tax leverage, and to guide enterprises to reduce pollutant emissions, thus enhancing their social responsibility and creating a good production and living environment for the people. As a major initiative to promote the construction of ecological civilization in the field of finance and taxation, and an important element to promote the reform and comprehensive rule of law, the introduction of environmental protection tax further improves China"s "green tax" system, and is an important work to deepen the reform of the financial and taxation system and implement the statutory taxation, so it is very necessary for China to explore the conversion of environmental protection fees into taxes. Therefore, it is necessary for China to explore the conversion of environmental protection fees to taxes.

Keywords: Environmental protection fee to tax; Enterprise Social Responsibility; Tax burden standard; Differences-in-Differences

目 录

摘 要

Abstract

第一章 绪 论

1.1 研究背景

1.2 研究目的及意义

1.3 研究内容及方法

1.4 论文框架

第二章 相关文献综述

第三章 研究假设

第四章 研究设计

4.1 研究方法

4.2 数据来源

4.3 变量设定及描述性统计

4.3.1变量的定义

4.3.2描述性统计分析

第五章 实证结果及分析

5.1 相关性分析

5.2 单变量分析

5.3 基准回归分析

5.4 个体维度的差异性检验

5.4.2 行业污染程度的差异影响

5.5 稳健性检验

第六章 结论及建议

参考文献

致 谢

第一章 绪 论

1.1 研究背景

1982年是我国排污费的起征之年;六年后,相继开设污染源治理专项基金;二十一世纪初,全方位实施《排污费征收使用管理条例》,这一管理条例明确表明排污单位应依照规定有关条例缴纳排污费用,费用主要用于重点污染源防治;2007年第一次明确提出了环保税这一概念,“十二五”规划中确立了要推进费改税政策的推进工作,整体废止资源税,改征环保税,且把征收环保税的必然性和适用性进行了考察;2012年中央人民政府提出,将税务总局和国家财政部共同起草的环境税法草案作为其首要任务之一;2014年国务院政府工作报告中阐述了:促进消费税、资源税的变革,并改进与财产和环境税的立法工作有关的任务,以及税收制度改革的一系列具体内容;一年后,由国家财政部、税务总局和环保部共同草拟的《中华人民共和国环境保护税法(征求意见稿)》,向普罗大征询公开建议。该意见草案规定,在排放的污染物超过标准或总量的情况下,环境保护税额将增加一倍。在征收环境税之后,将不再征收排污费,那么环保税如何与原来的排污费衔接、协调等问题接踵而至;在2016年的两会上,环保税法被列入了完善法律法规确立法律制度的计划之中。两年之后,中国正式出台了《中华人民共和国环境保护税法》,环境税的征收范围主要包括了“排污税”,“能源税”,“资源税”,“交通税”这四个体系。

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