Research On Problems And Countermeasures Of Environmental Enterprise Income Tax Preferential Polices

The deterioration of the ecological environment continues to threaten the global economic development and social progress,making environmental protection and the promotion of environmental protection industry gradually become the inevitable choice of countries around the world.In the early days of reform and opening up,China took the destruction of the ecological environment in exchange for the rapid development of the economy,Leaving an unpredictable external uneconomic.At this stage,with the continuous development of the national macro-strategy,the status of environmental protection continues to rise.The 19 th CPC National Congress has made it clearer that it is still necessary to accelerate th e reform of the ecological civilization system and build a beautiful China.It shows that environmental protection enterprises under the background of the new era will face new development opportunities and gradually enter the stage of rapid development.At present,China’s research on tax incentives based on environmental protection enterprises is relatively late,and the research on preferential policies for corporate income tax collection is relatively lacking.This paper will qualitatively analyze the preferential policies and development status of environmental protection enterprises in the context of the new era,systematically study the characteristics of corporate income tax collection preferential policies and existing problems,and based on this,combined with argumentation analysis,Feasible suggestions for promoting the development of environmental protection enterprises are proposed at the level of corporate income tax.To a certain extent,it will help guide the industrial upgrading and promote the development of environmental protection enterprises.At the same time,it will also enrich the development concept of environmental protection enterprises under the background of the new era and promote the construction of ecological civilization.This paper first defines the concept of environmental protection enterprises,and on this basis discusses the mechanism of the involvement of taxation policies in environmental protection enterprises;Secondly,it summarizes the achievements of China’s environmental protection enterprises driven by policies and analyzes the shortcomings of the development of environmental protection enterprises;then,through the study of the preferential policies for corporate income tax related to environmental protection and to examine the current policy gaps;finally,based on the qualitative analysis combined with the national conditions,at the level of corporate income tax,it proposes relevant policy recommendations to promote the further development of environmental protection enterprises from the perspectives of integrating taxation system,perfecting preferential chain and strengthening supporting measures.