I环境保护税对企业经营业绩的影响分析——以山东晨鸣纸业集团股份有限公司为例摘 要随着改革开放，我国经济飞速发展，人民生活水平提高的同时，环境问题日益凸显。企业为了与时俱进，建设了大量工厂，排放的污染物对环境造成重大影响，生态环境的破坏日益严重。为了更好地维持经济和环境的平衡发展，世界各国纷纷开始开征环境保护税。对此，我国研究和借鉴了世界各国环境保护法条例结合本国国情，《中华人民共和国环境保护税法》于 2018 年 1 月 1 日起施行。本文对环境保护税的相关知识进行基本概述，以国内外的环保税研究为背景对中国的新征环保税进行探索。山东晨鸣纸业集团股份有限公司作为造纸业龙头中国企业 500 强和世界造纸业 30 强，在新征环保税中的发展历程是极为典型的例子。本文以晨鸣纸业为例，对新征环保税对企业经营业绩的影响进行分析。分析环保税在生产、出口、偿债能力三方面对企业的影响。同时，以山东晨鸣集团的应对措施为各排污企业提供借鉴，促进生态环境友好发展、循环经济以及协调经济与生态环境之间的关系。关键词：环境保护税；企业业绩；纸制品行业IIAnalysis of the Impact of Environmental Protection Tax on Business Performance——Taking Shandong Chenming Paper Group Co., Ltd. as an ExampleAbstractWith the reform and opening up, the rapid development of China's economy and the improvement of people's living standards, environmental problems are increasingly prominent. In order to keep pace with the times, enterprises have built a large number of factories. The pollutants discharged have a significant impact on the environment, and the damage to the ecological environment is increasingly serious. In order to maintain the balanced development of economy and environment, many countries in the world begin to levy environmental protection tax. In this regard, China has studied and drawn lessons from the environmental protection laws and regulations of various countries in the world, combined with its own national conditions, and the environmental protection tax law of the peo...
