本文選題：合同能源管理 + 稅法��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：能源對(duì)人類(lèi)經(jīng)濟(jì)社會(huì)的影響越來(lái)越顯著，，伴隨著能源的使用，生態(tài)環(huán)境問(wèn)題也日益凸顯。合同能源管理在此形勢(shì)下應(yīng)運(yùn)而生并得到快速發(fā)展。合同能源管理是一種以減少的能源費(fèi)用來(lái)支付節(jié)能項(xiàng)目全部成本并為參與各方帶來(lái)效益的節(jié)能投資方式。根據(jù)用能企業(yè)和節(jié)能服務(wù)公司采取的合作方式、各自承擔(dān)的義務(wù)、費(fèi)用結(jié)算辦法的不同，可以將能源管理合同分為BOT模式、繳納營(yíng)業(yè)稅的EMC模式和節(jié)能效益分享型的模式。不同模式業(yè)務(wù)流程不同，納稅模式也不同。本文是在節(jié)能效益分享型的合同能源管理模式下展開(kāi)分析的。由于稅法與會(huì)計(jì)準(zhǔn)則對(duì)實(shí)質(zhì)重于形式原則運(yùn)用不同，對(duì)謹(jǐn)慎性原則的應(yīng)用不同，對(duì)重要性原則的應(yīng)用也不同，導(dǎo)致了稅法與會(huì)計(jì)差異對(duì)相同業(yè)務(wù)的不同規(guī)定。這些稅法與會(huì)計(jì)差異按照表現(xiàn)形式分為收入類(lèi)稅法與會(huì)計(jì)差異、資產(chǎn)類(lèi)稅法與會(huì)計(jì)差異和稅前扣除類(lèi)稅法與會(huì)計(jì)差異。 合同能源管理作為一種新的市場(chǎng)機(jī)制在我國(guó)取得了不小的成績(jī)，得到了快速的發(fā)展。然而在發(fā)展過(guò)程中，遭遇財(cái)稅處理難的困境。本文以達(dá)實(shí)節(jié)能技術(shù)有限公司為例，在了解企業(yè)基本信息、項(xiàng)目基本內(nèi)容和稅收政策、會(huì)計(jì)法規(guī)的基礎(chǔ)上，分析發(fā)現(xiàn)達(dá)實(shí)節(jié)能技術(shù)有限公司在效益分享期內(nèi)收取效益分享價(jià)款、合同期滿(mǎn)資產(chǎn)的無(wú)償轉(zhuǎn)移過(guò)程中存在的收入類(lèi)稅法與會(huì)計(jì)差異、資產(chǎn)類(lèi)稅法與會(huì)計(jì)差異以及稅前扣除類(lèi)稅法與會(huì)計(jì)差異，研究了達(dá)實(shí)節(jié)能技術(shù)有限公司是如何處理與協(xié)調(diào)這些稅法與會(huì)計(jì)差異的，最后，針對(duì)達(dá)實(shí)合同能源管理項(xiàng)目過(guò)程中對(duì)稅法與會(huì)計(jì)差異的處理和協(xié)調(diào)為其他節(jié)能服務(wù)公司提供建議。歸納總結(jié)了企業(yè)處理和協(xié)調(diào)稅法與會(huì)計(jì)差異的基本方法，包括消滅稅法與會(huì)計(jì)差異、采用與稅法規(guī)定相一致的會(huì)計(jì)政策、納稅調(diào)整和反映稅法與會(huì)計(jì)差異。其次，針對(duì)合同能源管理企業(yè)可能存在的收入類(lèi)稅法與會(huì)計(jì)差異、資產(chǎn)類(lèi)稅法與會(huì)計(jì)差異和稅前扣除類(lèi)稅法與會(huì)計(jì)差異，從企業(yè)的角度一一提出協(xié)調(diào)這些差異的建議。
[Abstract]:The impact of energy on human economy and society is more and more obvious. With the use of energy, ecological and environmental problems become increasingly prominent. The contract energy management emerges as the times require under this situation and obtains the fast development. Contract energy management is a kind of energy saving investment mode which can reduce the energy cost to pay the full cost of energy saving project and bring benefits to all parties involved. According to the cooperation mode adopted by energy-using enterprises and energy-saving service companies, the obligations they undertake and the different methods of cost settlement, the energy management contract can be divided into BOT model, EMC mode paying business tax and sharing model of energy-saving benefits. Different modes of business processes, tax payment patterns are also different. This article is in the energy-saving benefit-sharing contract energy management mode to carry out the analysis. Due to the different application of tax law and accounting standard to the principle of substance over form, to the principle of caution, and to the principle of importance, the difference between tax law and accounting has resulted in different regulations on the same business between tax law and accounting. The differences between tax law and accounting are divided into income tax law and accounting difference, asset tax law and accounting difference and deduction tax law and accounting difference. As a new market mechanism, contract energy management has made great achievements and developed rapidly in China. However, in the process of development, it is difficult to deal with fiscal and tax difficulties. Taking Dashi Energy-saving Technology Co., Ltd as an example, on the basis of understanding the basic information of the enterprise, the basic content of the project, the tax policy and the accounting regulations, it is found that Dashi Energy-saving Technology Co., Ltd. collects the benefit sharing price during the benefit sharing period. The differences between the tax law of income and accounting, the difference between tax law of assets and accounting, and the difference between tax law and accounting before tax deduction exist in the process of free transfer of assets at the expiration of contract, This paper studies how Dashi Energy-saving Technology Co., Ltd. handles and coordinates these differences between tax law and accounting. Finally, To deal with and coordinate the difference between tax law and accounting in the process of energy management project of contract, provide advice to other energy-saving service companies. This paper summarizes the basic methods for enterprises to deal with and coordinate the differences between tax law and accounting, including eliminating the differences between tax law and accounting, adopting accounting policies consistent with tax laws, adjusting and reflecting tax laws and accounting differences. Secondly, aiming at the differences of income tax law and accounting, asset tax law and accounting difference, and deduction tax law and accounting difference, this paper puts forward some suggestions to coordinate these differences from the point of view of enterprise.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F235;D922.22

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