Author(s)

Yan Liu

Corresponding Author

Yan Liu

ABSTRACT

With the rapid growth of economy and the continuous improvement of people's living standards, people's demands for good environmental quality are increasing. However, in today's objective reality, the ecological environment in China is deteriorating, and environmental protection and economic and social development are not coordinated. On the one hand, the formulation of environmental protection tax is to make the tax collection more standardized and procedural, so that enterprises can bear their due social responsibilities. On the other hand, it is hoped that enterprises will be pressured to carry out technological innovation through taxation. In this article, the problem of changing environmental protection fee into tax on enterprise's technological innovation investment is analyzed, and the present situation of changing environmental protection fee into tax and its influence on enterprises and environmental protection are discussed, so as to promote enterprises to invest in innovative technology, reduce pollution and achieve the purpose of environmental protection. Only when enterprises independently carry out technological innovation and adopt green production methods and means can the emission of pollutants be reduced from the source, which is also the best way to achieve pollution prevention and emission reduction.

KEYWORDS

Environmental quality, Environmental protection tax, Technical innovation