生态文明视域下长沙市企业对环保税的认知调查

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英文篇名：A Cognitive Survey of Environmental Taxes by Enterprises in Changsha City from the Perspective of Ecological Civilization 作者：游格格 ; 何江莉 ; 谢青林 英文作者：YOU Gege;HE Jiangli;XIE Qinglin;Hunan University of Finance and Economics; 关键词：生态文明建设 ; 环保税 ; 认知程度 英文关键词：ecological civilization construction;;environmental tax;;cognitive level 中文刊名：科教导刊(上旬刊) 英文刊名：The Guide of Science & Education 机构：湖南财政经济学院; 出版日期：2019-08-05 出版单位：科教导刊(上旬刊) 年：2019 期：08 基金：2018年湖南省大学生研究性学习和创新性实验计划项目:“生态文明视域下长沙市公众对环保税认知的调查研究” 语种：中文; 页：191-193 页数：3 CN：42-1795/N ISSN：1674-6813 分类号：F812.42;F279.27;X322

摘要

在环境污染严重且排污费已经不适应时代需求的当下,政府对环境质量尤为关注,并于2018年出台实施了环保税。企业对环保税的认知程度将直接影响到环保税的实施效果、监管和完善。本文通过典型调查的方式,选取了长沙市内三家典型企业,与其负责人员座谈,利用词云图深度挖掘访谈文本,了解企业在环保税认知中的问题。研究发现,长沙市企业对环保税的认知程度普遍不高,在计算环保税时存在困难,不熟悉环保税减免政策。据此,从政府宣传及企业执行的具体方面提出有针对性的对策,以提高企业对环保税的认知程度。
        Nowadays, the environment pollution is a serious problem for China and the sewage charges have not adapted to the needs of the times.Chinese government is particularly concerned about environmental quality, so they promulgated environmental taxes in 2018. Enterprises' awareness of environmental taxes will directly affect the implementation, supervision and improvement of environmentaltaxes. In this paper,three typical enterprises in Changsha City were selected to discuss with their responsible personnel through the typical investigation. And the word cloud map was used to deeply explore the interview texts to understand the problems of enterprises in environmental tax awareness. The study found that the enterprises in Changsha are generally not aware of environmental taxes, have difficulties in calculating environmental taxes,and are not familiar with environmental tax reduction policies. Based on this, specific countermeasures are proposed from the specific aspects of government propaganda and corporate execution to raise the awareness of corporate environmental taxes.

引文

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