【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。更多还原

【Abstract】 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.更多还原