RESEARCH ON THE IMPACT OF ENVIRONMENTAL PROTECTION TAX ON SEWAGE TREATMENT ENTERPRISES

摘要

Although the national economic level is stead-ily improving, the problem of environmental pollu-tion has become more and more prominent. The conflict between the environment and the economy has expanded, and environmental pollution restricts sustainable economic development. During 2018, China promulgated the"Environmental Protection Tax Law",hoping to clarify the environmental protection tax collection standards through a legal perspective. This paper studies the relevant theories of environmental protection tax, analyzes the status quo of environmental protection tax collection of sewage treatment enterprises, points out the specific impacts of sewage treatment enterprises, and finally gives the countermeasures that sewage treatment enterprises have to face environmental protection taxes.