The Role and Challenges of Environmental Protection Tax in Promoting the Green Development of Enterprises Taking the Express Industry and Heavy-Polluting Enterprises as Examples

Abstract

This paper takes the express industry and heavy-polluting enterprises as the research objects and explores the role and challenges of the environmental protection tax in promoting the green development of enterprises. Against the backdrop of severe global environmental problems and the coexistence of environmental pollution and resource shortages in China, China implemented the Environmental Protection Tax Law in 2018. The article first expounds on the relevant theoretical bases such as the externality theory and the Pigouvian tax theory, and analyzes the current situation of the green development of the express industry and heavy-polluting enterprises and the implementation of the environmental protection tax. The research finds that the environmental protection tax has played a positive role in promoting enterprises energy conservation and emission reduction, driving industrial upgrading and technological innovation, enhancing enterprises environmental awareness, and guiding the rational allocation of resources. However, during the implementation process, there are problems such as insufficient understanding of the policy by enterprises and great difficulties in tax collection and management. To better promote the green development of enterprises, it is necessary to improve relevant policies and tax collection and management measures in the future.