| 摘要: |
| 制造业是国民经济的支柱，但同时也是排放环境污染物的重要来源。为减少污染物排放，保护环境，我国实施了环境保护税政策。在此背景下，分析环境保护税对制造业供应链经济、环境和社会可持续性的影响，研究发现：第一，环境保护税会减少供应链利润，降低制造业供应链的经济可持续性；第二，环境保护税会减少污染物排放对环境的破坏，增强制造业供应链的环境可持续性，但是过高的环境保护税会有负作用；第三，环境保护税会提高物价，降低消费量，减少消费者剩余，不利于制造业供应链的社会可持续性。虽然环境保护税减少了供应链的利润和消费者剩余，但会改善生活环境，促进绿色消费，有利于可持续发展。 |
| 关键词: 制造业供应链 环境保护税 供应链可持续性 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| Research on the Impact of Environmental Protection Tax on the Sustainability of Manufacturing Industry Supply Chain |
|
WEI Guang-xing1,2, LIU Zhen11,2
|
|
1.School of Economics and Management, Chongqing Jiaotong University, Chongqing 400074, China;2.Chongqing Key Research Base of Port Logistics and Maritime Development, Chongqing 400074, China
|
| 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 impact of environmental protection tax on the economic, environmental, and social sustainability of the manufacturing 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 manufacturing 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 development. |
| Key words: manufacturing industry supply chain environmental protection tax supply chain sustainability |
