The Incentive Mechanism of Preferential Tax Policies to the Environmental Protection Industry

DOI

10.2991/icsshe-19.2019.70How to use a DOI?

Keywords

preferential tax policies (PTP), environmental protection industry (EPI), system dynamics (SD), market concentration degree (MCD)

Abstract

The environmental protection industry (EPI) has high policy sensitivity and is influenced by many factors, but the policies incentives to EPI have not attracted enough attention. This paper studies the incentive mechanism of preferential tax policies (PTP) to EPI by the method of system dynamics (SD). The supply and market concentration degree (MCD) of EPI is employed as the observation variable, and the level of PTP is set to 0%-80% (intervals of 20%) to investigate the developmental trend of EPI. The results are as follows: PTP has a significant incentive effect to supply and MCD; the incentives of PTP to supply and MCD show decreasing and increasing scale effect respectively; Supply reaches the maximum on the level of 20% PTP.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Shengting Li
AU  - Xiaowei Zhou
PY  - 2019/08
DA  - 2019/08
TI  - The Incentive Mechanism of Preferential Tax Policies to the Environmental Protection Industry
BT  - Proceedings of the 2019 5th International Conference on Social Science and Higher Education (ICSSHE 2019)
PB  - Atlantis Press
SP  - 945
EP  - 948
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsshe-19.2019.70
DO  - 10.2991/icsshe-19.2019.70
ID  - Li2019/08
ER  -