Research On Enterprise Green Tax Compliance

General Secretary Xi Jinping put forward in Report of the 20 th CPC National Congress that we should adhere to the concept that green waters and green mountains are golden mountains and silver mountains,adhere to the integrated protection and systematic management of mountains,rivers,forests,lakes,grass and sand,and strengthen the protection of ecological environment in all directions,all regions and all processes,so as to continuously and thoroughly fight for the protection of blue sky,blue water and pure land.At the same time,he emphasized that Chinese path to modernization is the symbiotic modernization of man and nature.As a financial means with regulatory function,tax has certain significance in regulating and restricting the economic activities of economic entities;Green tax,represented by environmental protection tax,not only standardizes the behavior of enterprises,but also plays a guiding role in the green development of China’s economy,and provides financial support for ecological environmental protection.Therefore,it is particularly important to collect all the green taxes receivable.This article takes listed companies in heavily polluted industries as an example,and uses theoretical analysis,empirical observation,and empirical analysis to study the compliance of green taxes in enterprises.After measuring the compliance of green taxes in enterprises,it was found that there has been a certain amount of tax loss since the environmental protection tax was levied from 2018 to 2021,and the amount is relatively large.After analyzing the factors that affect the compliance of green taxes in enterprises,it was found that among the internal factors of enterprises,the higher the profitability level of the enterprise,the lower its compliance with green taxes;the stronger the growth potential of the enterprise,the lower its compliance with green taxes.In terms of external factors,the stronger the environmental regulatory intensity,the lower the compliance of enterprises with green taxes;the higher the level of regional economic development,the lower the compliance of enterprises with green taxes;when implementing loose monetary policies,the compliance of enterprises with green taxes is higher.In terms of heterogeneity analysis,it was found that the compliance of stateowned enterprises with green taxes is more influenced by external environment and policies,while private enterprises pay more attention to the internal factors of enterprise profitability.When making decisions on the declaration and payment of green taxes for large-scale enterprises,they will pay more attention to internal factors such as enterprise development,while small-scale enterprises are more sensitive to external economic environment and national monetary policies,and will be more affected by external factors when declaring and paying green taxes.Finally,suggestions for improving the compliance of green taxes in enterprises are proposed from two aspects: internal and external supervision.Internally,enterprises should strengthen their sense of responsibility,formulate long-term environmental protection plans,and enhance the quality of finance and accounting staff through employee training.Externally,the government should grasp the environmental regulatory intensity reasonably,strengthen departmental cooperation,improve the collection and management mechanism,and strengthen the monitoring and management of enterprise sewage discharge data.