Study on Environmental Tax Burden and Development Countermeasures of Livestock Breeding Industry

摘要

Since January 1, 2008, environmental tax has been formally implemented in China. Livestock and poultry farming is a small profit industry. Some enterprises are even at a loss. The levy of environmental taxes increases the cost of farming enterprises. The aquaculture industry is facing difficulties in transformation and adjustment. Aiming at the tax burden of environmental tax, this paper analyses the partial equilibrium theory of Taxation, and puts forwards some suggestions on how to develop the aquaculture enterprises from the two aspects of government and enterprises.