环境保护税对节能环保企业发展的影响与优化路径
The Impact of Environmental Protection Tax on the Development of Energy-Saving and Environmental Protection Enterprises and Its Optimization Path

本文通过截取各个地方税务局有关于自环境保护税开征五年来部分省市节能环保企业累计享受税收优惠的金额以及2017年~2021年我国节能环保行业市场规模的数据，采用图表分析法，对环境保护税对节能环保企业发展的影响进行分析，梳理出环境保护税对于促进节能环保企业发展中的不足，并进一步探究其优化路径。研究发现，环境保护税的开征提升了节能环保企业环保意识、增加了节能环保企业数量、拓宽了节能环保企业发展空间，不过仍然在适用范围、税收优惠力度、政策评估机制方面存在不足，对此本文从广度、深度、效度三个层面提出环境保护税对节能环保企业发展的优化路径和具体建议：扩宽适用范围、增强税收优惠力度、完善政策评估机制，以期在一定程度上推动环境保护税对节能环保企业的发展。
This paper intercepts the data of various local tax bureaus on the cumulative amount of tax incentives enjoyed by energy-saving and environmental protection enterprises in some provinces and cities in the five years since the introduction of environmental protection tax, as well as the market size of my country’s energy-saving and environmental protection industry from 2017 to 2021. The paper uses the chart analysis method to analyze the impact of environmental protection tax on the development of energy-saving and environmental protection enterprises, sort out the shortcomings of environmental protection tax in promoting the development of energy-saving and environmental protection enterprises, and further explore its optimization path. The study found that the introduction of environmental protection tax has enhanced the environmental awareness of energy-saving and environmental protection enterprises, increased the number of energy-saving and environmental protection enterprises, and broadened the development space of energy-saving and environmental protection enterprises. However, there are still deficiencies in the scope of application, tax incentives, and policy evaluation mechanisms. In this regard, this paper proposes the optimization path and specific suggestions for the development of energy-saving and environmental protection enterprises from the three levels of breadth, depth, and effectiveness: broaden the scope of application, enhance tax incentives, and improve the policy evaluation mechanism, in order to promote the development of environmental protection tax on energy-saving and environmental protection enterprises to a certain extent.