I 摘要 近年来，我国经济取得了快速发展，但同时现代工业生产对生态环境造成的负面 影响也日益凸显。各类环境污染事故频频发生，虽然政府部门对环境保护不断投入大 量的人力、物力和财力，但是环境恶化现象并没有从根本上得到有效控制，环境污染 问题仍十分突出，环境保护工作刻不容缓。工业污染是生态环境破坏的重要原因，而 企业又是造成工业污染的主作俑者。我国利用相关经济制裁措施对环境进行保护，始 于20世纪70年代末实施排污收费制度。但随着经济的发展，征收排污费制度调节力 度偏弱、作用范围偏窄等问题日渐突出，已不能满足我国目前环境保护形势的需要。《中 华人民共和国环境保护税法》于2018年1月1日起施行，取代了施行近40年的排污 收费制度，这标志着将原来由环保部门征收管理的排污“费”改为由税务机关按照相 关法律规定征收管理的“税”，由费改税增加了执法的规范性、刚性。 为深入探究环境保护税在企业减少环境污染、履行环保责任中所起的作用，本文 通过实地调研和案例研究方法，深入了解征收环境保护税对M区企业产生的系列影响 及企业环保行为变化，探讨征收环境保护税对企业环保责任履行的影响。本文首先对 环境保护、企业环保责任、税收征管相关理论研究成果进行了梳理归纳，其次基于企 业社会责任金字塔理论、利益相关者理论及税收征管理论,对了M区排污企业在排污费 改环境保护税后，企业缴纳环境保护税与排污费对比情况、企业环保行为变化、享受 的税收、其他优惠政策情况，以及企业在履行环保责任过程中遇到的问题等进行分析。 从企业内部及外部两方面因素进行分析归纳总结得出研究结论与建议。 通过分析，我们发现在征收环境保护税后，企业在履行环保责任过程中其自身及 外部都存在不少的问题，如在企业自身方面存在环保技术更新与现行环保要求存在较 大差距、环保责任意识不足、缺乏环境保护税的实际操作经验、相关工作人员素质与 现实要求存在差距等问题；而外部因素方面也存在企业能够享受环境保护税税费减免 情况较少、现行法律法规对企业环境违法行为处罚力度小范围窄、外部监督缺失、国 际市场的绿色贸易壁垒提高等不利因素。从企业自身出发，可以从增加环保技术改革 的资金投入、构建企业环保理念、加强对企业人员环境保护税及相关知识的学习培训、 培育企业绿色环保文化等方面进行改善；而从外部影响因素角度来看，可以从扩大环 境保护税优惠和奖励力度、加大对违法排污企业的惩处力度、完善环境保护税相关激 励配套制度、依法加强公众对违法企业的监督等方面进行改进。通过对环境保护税开 征后企业环保责任履行相关方面情况的综合分析，可以看出环境保护税比排污费更具 西南科技大学硕士学位论文 II 有强制企业履行环保责任的作用。但环境保护税征收后企业环保责任履行方面还存在 一定的不足和需要完善改进的地方。希望能借助本文的研究，为征收环境保护税后， 企业更好履行环保责任提供一定的参考，为环境保护税和企业环保责任履行相关问题 研究提供一定的数据和理论支持。 关键词：环境保护税、征收、企业环保责任、社会责任履行 论文类型：应用研究 ABSTRACT III ABSTRACT In recent years, China's economy has achieved rapid development, but at the same time, the negative impact of modern industrial production on the ecological environment has become increasingly prominent. Various environmental pollution accidents occur frequently. Although government departments continue to invest a lot of manpower, material and financial resources in environmental protection, environmental degradation has not been effectively controlled fundamentally, environmental pollution problems are still very prominent, and environmental protection work is urgent. Industrial pollution is an important reason for the destruction of the ecological environment, and enterprises are the main actors responsible for industrial pollution. China's use of relevant economic sanctions to protect the environment began in the late 1970s with the implementation of a sewage charge system. However, with the development of the economy, problems such as the weak regulation and narrow scope of the levy of the sewage charge system have become increasingly prominent, which has been unable to meet the needs of China's current environmental protection situation. The "Environmental Protection Tax Law of the People's Republic of China" came into effect on January 1, 2018, replacing the sewage charge system that has been in effect for nearly 40 years, which indicates that the "fee" that was originally collected and managed by environmental protection departments has been replaced by tax authorities. Relevant laws provide for the administration of "taxes", and the change from fees to taxes has increased the normativeness and rigidity of law enforcement. In order to deeply explore the role of environmental protection tax in reducing environmental pollution and fulfilling environmental protection responsibilities, this article uses field investigations and case studies to better understand the series of impacts of environmental protection tax on enterprises in M area and changes in corporate environmental protection behavior. Explore the impact of the environmental protection tax on corporate environmental responsibility. This article first summarizes the theoretical research results related to environmental protection, corporate environmental responsibility, and tax collection and management, and then based on the corporate social responsibility pyramid theory, stakeholder theory, and tax collection management theory. After taxation, analyze the comparison of environmental protection tax and sewage charges paid by enterprises, changes in environmental protection behaviors of enterprises, enjoyed taxes, other preferential policies, and problems encountered by enterprises in fulfilling 西南科技大学硕士学位论文 IV environmental responsibility. Analyze and summarize from the internal and external factors of the enterprise to draw conclusions and recommendations. Through analysis, we find that after the environmental protection tax is levied, there are many problems in the process of fulfilling environmental responsibility between the company and itself. For example, there is a large gap between the environmental protection technology update of the enterprise and the current environmental protection requirements. Insufficient awareness, lack of practical experience of environmental protection tax, gaps between the quality of relevant staff and actual requirements; and external factors also exist. Enterprises can enjoy environmental protection tax reduction and exemption, and existing laws and regulations are illegal for the corporate environment. The penalties for behavior are small and narrow, the lack of external supervision, and the increase of green trade barriers in international markets. Proceeding from the enterprise itself, it can be improved in terms of increasing capital investment in environmental technology reforms, constructing corporate environmental protection concepts, strengthening learning and training of corporate personnel's environmental protection tax and related knowledge, and fostering corporate environmental protection culture; and from the perspective of external factors Judging from the above, improvements can be made in terms of enlarging environmental protection tax preferences and rewards, increasing penalties for illegal polluting enterprises, improving related supporting systems for environmental tax, and strengthening public supervision of illegal enterprises in accordance with the law. Through a comprehensive analysis of the environmental protection company's performance of related environmental protection duties after the introduction of the environmental protection tax, it can be seen that the environmental protection tax has a more important role in forcing the company to perform environmental protection responsibilities than sewage charges. However, there are still some deficiencies in the fulfillment of environmental protection responsibilities of enterprises after the collection of environmental protection taxes and areas that need to be improved. I hope that with the help of this article, I can provide a certain reference for companies to better fulfill their environmental responsibility after the collection of environmental protection tax, and provide some data and theoretical support for the study of environmental protection tax and related issues of corporate environmental responsibility. KEY WORDS: envi