Study On The Influence Of Environmental Protection Tax On The Business Activities Of Iron And Steel Enterprises

China’s economy has developed rapidly in recent years,with the improvement of people’s living standards,the requirements for the living environment also improve,so the environmental pollution problem is getting more and more attention.Iron and steel enterprises,as the basic industry in Hebei Province,play a vital role in driving economic development,but because iron and steel enterprises will produce a large number of pollutants including waste gas,waste water,solid,noise and so on in the production process,so the pollution caused to the environment can not be ignored.Since 2014,steel enterprises have regarded environmental protection as the key point of development,and began to innovate through different ways such as improving management level and changing development mode.While sustainable development,the environment has also been improved to a certain extent.The environmental protection tax levied in China in 2018 has brought new opportunities and challenges for the development of steel enterprises,especially the development of large steel enterprises,and the environmental protection tax and the previous pollution fee are stronger and more obvious guidance.As a tax taxpayer of environmental protection,in the background of environmental protection tax levy,how the steel enterprises can better seize the opportunity and make the enterprises more competitive in the peers has become particularly important.This paper takes the development of HBIS as the starting point,Analyze the impact of environmental protection tax after the introduction of HBIS and put forward reasonable development suggestions.After the introduction of the environmental protection tax,the impact of cost,profit,tax burden,innovative green development and investment in environmental protection on HBIS,By analyzing the reasons for the rising cost,rising profit and falling tax burden of HBIS after the introduction of environmental protection tax,Summarize the challenges faced by HBIS in enterprise management,production and operation and industrial structure,Therefore,combined with the actual situation of HBIS,strengthening enterprise management,establishing and strengthening the internal management system,reducing production costs and developing green marketing,and making reasonable suggestions on optimizing product level and investing in the development of renewable energy,to reduce its cost in development,improve profits and reduce tax burden,so as to promote the better transformation of HBIS,realize green and healthy development,and help carbon peak and carbon neutrality.