重庆工商大学学报（社会科学版）2024，Vol.41Issue(4)：89-100,12.DOI:10.3969/j.issn.1672-0598.2024.04.007
环境保护税对制造业供应链可持续性的影响研究
Research on the Impact of Environmental Protection Tax on the Sustainability of Manufacturing Industry Supply Chain
摘要
Abstract
The manufacturing industry is the backbone of the national economy,but it is also a significant source of environmental pollution emissions.In order to reduce pollutant emissions and protect the environment,China has implemented an environmental protection tax policy.In this context,this paper investigates the im-pact of environmental protection tax on the economic,environmental,and social sustainability of the manufac-turing supply chain.The findings are as follows.Firstly,the environmental protection tax will reduce supply chain profits and decrease the economic sustainability of the manufacturing industry supply chain.Secondly,the environmental protection tax will reduce the environmental damage caused by pollutant emissions,and enhance the environmental sustainability of the manufacturing industry supply chain.However,excessive environmental protection tax may have negative effects.Thirdly,the environmental protection tax will increase prices,decrease consumption,and reduce consumer surplus,which is not conducive to the social sustainability of the manufac-turing industry supply chain.Although environmental protection tax reduces supply chain profits and consumer surplus,it will improve the living environment,promote green consumption,and contribute to sustainable de-velopment.关键词
制造业供应链/环境保护税/供应链可持续性Key words
manufacturing industry supply chain/environmental protection tax/supply chain sustainability分类
资源环境引用本文复制引用
魏光兴,刘珍..环境保护税对制造业供应链可持续性的影响研究[J].重庆工商大学学报（社会科学版）,2024,41(4):89-100,12.基金项目
重庆市教委人文社会科学研究项目(24SKJD094) （24SKJD094）
