Environmental regulation, as an important constraint and incentive mechanism, has become a long-term mechanism to resolve the contradiction of overcapacity of Chinese enterprises at present. Theoretically, environmental tax system, as an important economic incentive environmental regulation, can better play the role of resource allocation in the market, to enhance the utilization rate of enterprise capacity and alleviate the contradiction of enterprise overcapacity. However, China has not had a real environmental tax system for a long time, but has replaced it with an emission fee system. For this reason, China has carried out the reform of environmental protection fee to tax, shifting from emission fee system to environmental tax system. Taking the implementation of the
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Journal of Shanghai University of Finance and Economics
LiuYuanchun, Editor-in-Chief
ZhengChunrong, Vice Executive Editor-in-Chief
GuoChanglin YanJinqiang WangWenbin WuWenfang, Vice Editor-in-Chief
Does the Reform of Environmental Protection Fee to Tax Help to Improve the Capacity Utilization Rate of Enterprises? Quasi-natural Experimental Evidence from the Implementation of the Environmental Protection Tax Law
Journal of Shanghai University of Finance and Economics Vol. 23, Issue 04, pp. 32 - 47 (2021) DOI:10.16538/j.cnki.jsufe.2021.04.003
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Yu Lianchao, Sun Fan, Bi Qian, et al. Does the Reform of Environmental Protection Fee to Tax Help to Improve the Capacity Utilization Rate of Enterprises? Quasi-natural Experimental Evidence from the Implementation of the Environmental Protection Tax Law[J]. Journal of Shanghai University of Finance and Economics, 2021, 23(4): 32-47.
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