構(gòu)建企業(yè)綠色稅務(wù)會(huì)計(jì)核算體系的研究
發(fā)布時(shí)間：2018-07-31 11:37
【摘要】：2011年10月以來(lái)我國(guó)多地出現(xiàn)了持續(xù)濃重的霧霾天氣造成嚴(yán)重大氣污染，使得PM2.5(細(xì)顆粒物)這一陌生的專業(yè)術(shù)語(yǔ)，成為民眾口中的熱詞。之后，PM2.5加入環(huán)境空氣質(zhì)量標(biāo)準(zhǔn)，并被寫入政府工作報(bào)告。環(huán)境問題由來(lái)已久，既是歷史積累的問題，又是不斷在惡化的問題，環(huán)境問題是關(guān)系到我們基本的生存權(quán)利的問題，應(yīng)當(dāng)受到世界各國(guó)的共同關(guān)注，各國(guó)都在環(huán)境治理上花費(fèi)了大量的時(shí)間和精力。目前世界各國(guó)普遍采取法律、經(jīng)濟(jì)、行政等多種方式來(lái)治理環(huán)境污染，其中稅收作為宏觀調(diào)控的經(jīng)濟(jì)杠桿，在促進(jìn)環(huán)境改善方面發(fā)揮了極大作用，被世界各國(guó)普遍采用。由于我國(guó)尚未建立起完整的綠色稅收體系，如何建立完善合理的綠色稅制，以發(fā)揮稅收在保護(hù)和改善我國(guó)的環(huán)境方面的作用，已成為一個(gè)重要課題。與此同時(shí)，在全球環(huán)境問題的大背景下，綠色會(huì)計(jì)、綠色GDP等也開始成為理論界研究的對(duì)象，并取得了一些研究成果。 目前在綠色稅收以及綠色會(huì)計(jì)的研究上，我國(guó)理論界已取得一些研究成果，但是，將綠色稅收和綠色會(huì)計(jì)結(jié)合起來(lái)研究，，分析綠色稅收這一宏觀調(diào)控手段對(duì)微觀形態(tài)的綠色企業(yè)的綠色會(huì)計(jì)利潤(rùn)影響，卻少有人進(jìn)行相關(guān)的研究。 在總結(jié)國(guó)內(nèi)外已有研究成果的基礎(chǔ)上，研究從綠色稅收和綠色會(huì)計(jì)兩方面來(lái)探討綠色稅務(wù)會(huì)計(jì)，將其界定為綠色稅收基礎(chǔ)上的綠色會(huì)計(jì)，研究綠色稅收這一宏觀調(diào)控手段對(duì)微觀形態(tài)的綠色企業(yè)的綠色會(huì)計(jì)利潤(rùn)影響，即宏觀政策微觀化。 以綠色稅收為起點(diǎn)，勾勒綠色稅收的基本框架，提出構(gòu)建與綠色稅收體系相適應(yīng)的綠色稅務(wù)會(huì)計(jì)核算體系，分別從賬戶設(shè)置、業(yè)務(wù)處理、核算及申報(bào)、信息披露等方面對(duì)綠色稅務(wù)會(huì)計(jì)的核算做了初步嘗試。在研究綠色稅務(wù)會(huì)計(jì)核算問題時(shí)，提出綠色稅務(wù)成本的計(jì)算，量化企業(yè)綠色稅務(wù)成果。綠色稅務(wù)成本計(jì)算表是反映企業(yè)本年度內(nèi)與環(huán)境保護(hù)相關(guān)的稅收支出和稅收收益，明確反映了綠色稅務(wù)會(huì)計(jì)的成果。 選取PCB行業(yè)作為案例分析的對(duì)象，PCB行業(yè)屬高耗能高污染行業(yè)，具有一定的針對(duì)性和實(shí)用價(jià)值。在對(duì)比現(xiàn)行稅收政策以及規(guī)劃后的稅收政策后，通過對(duì)SZ公司前后的綠色稅務(wù)會(huì)計(jì)成本進(jìn)行了計(jì)算，證明了只要綠色稅收體系設(shè)置的合理恰當(dāng)，綠色稅收在促進(jìn)企業(yè)自覺綠色最優(yōu)化方面是大有作為的。 與國(guó)內(nèi)已有研究成果相比，本研究側(cè)重突出以下方面： 第一，對(duì)綠色稅務(wù)與綠色會(huì)計(jì)的結(jié)合研究。現(xiàn)在已有的綠色相關(guān)的研究都是比較獨(dú)立的研究，都是針對(duì)綠色稅收和綠色會(huì)計(jì)的單向研究，將二者結(jié)合的研究特別少。 第二，在研究綠色稅務(wù)會(huì)計(jì)核算問題時(shí)，提出綠色稅務(wù)成本計(jì)算表，量化企業(yè)綠色稅務(wù)成果。 第三，規(guī)范研究與案例研究相結(jié)合，在對(duì)綠色稅務(wù)會(huì)計(jì)的理論分析基礎(chǔ)上，通過案例分析實(shí)際運(yùn)用理論研究成果。 第四，選取PCB行業(yè)作為案例分析的對(duì)象，具有一定的針對(duì)性和實(shí)用價(jià)值。 研究中存在的不足：需要在實(shí)踐中進(jìn)一步完善；針對(duì)綠色稅務(wù)成本的比對(duì)核算重點(diǎn)放在綠色稅收優(yōu)惠項(xiàng)目上，對(duì)于其他方面未作深入研究。
[Abstract]:Since October 2011, more and more heavy fog and haze weather has caused serious air pollution in China, which makes PM2.5 (fine particles) a strange professional term, which has become a hot word in the mouth of the people. After that, PM2.5 joins the environmental air quality standard and is written to the government work report. The environmental problem has been a long history, which is a problem of historical accumulation. It is also a problem of continuous deterioration. The environmental problem is the problem that concerns our basic right to live. It should be paid attention to by all countries of the world. All countries have spent a lot of time and energy on environmental governance. At present, all countries in the world generally take legal, economic, administrative and other ways to control environmental pollution, among which tax is used as an example. The economic lever of macro control has played a great role in promoting environmental improvement and is widely adopted by all countries all over the world. Since China has not established a complete green tax system, it has become an important issue how to establish and perfect a reasonable green tax system in order to play the role of tax in protecting and improving our country's environment. At the same time, under the background of global environmental problems, green accounting, green GDP and so on have become the object of theoretical research, and have made some research results.
At present, in the study of green taxation and green accounting, some research achievements have been obtained in the theoretical circle of China. However, the green tax and green accounting are combined to analyze the green tax revenue of green enterprises in microcosmic form, but few people carry on the related research.
On the basis of summarizing the existing research results at home and abroad, this paper studies green tax accounting from two aspects of green tax and green accounting, and defines it as green accounting on the basis of green tax, and studies the impact of green tax on green accounting profit of green enterprises in microcosmic form, that is macro policy microcosmic.
Taking green tax as the starting point, this paper outlines the basic framework of green tax revenue, and puts forward a green tax accounting system adapted to the green tax system. It has made a preliminary attempt on the accounting of green tax accounting from the aspects of account setting, business processing, accounting and declaration, and information disclosure. The green tax cost calculation is put forward to quantify the enterprise green tax results. The green tax cost calculation table reflects the tax revenue and tax revenue related to environmental protection in this year, and clearly reflects the results of green tax accounting.
The PCB industry is selected as the object of case analysis. The PCB industry is a high energy consumption and high pollution industry. It has certain pertinence and practical value. After comparing the current tax policy and the planned tax policy, the green tax accounting costs before and after the SZ company are calculated. It is proved that the reasonable setting of the green tax system is reasonable. Green Taxation has great potential in promoting conscious green optimization of enterprises.
Compared with the domestic research results, this study focuses on the following aspects:
First, the study of the combination of green tax and green accounting. The existing green related research is a relatively independent study. It is a one-way study of green taxation and green accounting, and the study of the combination of the two is particularly rare.
Second, in the study of green tax accounting problems, the green tax cost table is proposed to quantify the green tax results of enterprises.
Thirdly, combining normative research with case study, on the basis of the theoretical analysis of green tax accounting, through case analysis, the practical application of theoretical research results.
Fourth, selecting PCB industry as the object of case analysis has certain pertinence and practical value.
The deficiencies in the study are: need to be further improved in practice; the focus on green tax cost is focused on green tax preferential projects, and there is no further research on other aspects.
【學(xué)位授予單位】：西華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.2
本文編號(hào)：2155464
[Abstract]:Since October 2011, more and more heavy fog and haze weather has caused serious air pollution in China, which makes PM2.5 (fine particles) a strange professional term, which has become a hot word in the mouth of the people. After that, PM2.5 joins the environmental air quality standard and is written to the government work report. The environmental problem has been a long history, which is a problem of historical accumulation. It is also a problem of continuous deterioration. The environmental problem is the problem that concerns our basic right to live. It should be paid attention to by all countries of the world. All countries have spent a lot of time and energy on environmental governance. At present, all countries in the world generally take legal, economic, administrative and other ways to control environmental pollution, among which tax is used as an example. The economic lever of macro control has played a great role in promoting environmental improvement and is widely adopted by all countries all over the world. Since China has not established a complete green tax system, it has become an important issue how to establish and perfect a reasonable green tax system in order to play the role of tax in protecting and improving our country's environment. At the same time, under the background of global environmental problems, green accounting, green GDP and so on have become the object of theoretical research, and have made some research results.
At present, in the study of green taxation and green accounting, some research achievements have been obtained in the theoretical circle of China. However, the green tax and green accounting are combined to analyze the green tax revenue of green enterprises in microcosmic form, but few people carry on the related research.
On the basis of summarizing the existing research results at home and abroad, this paper studies green tax accounting from two aspects of green tax and green accounting, and defines it as green accounting on the basis of green tax, and studies the impact of green tax on green accounting profit of green enterprises in microcosmic form, that is macro policy microcosmic.
Taking green tax as the starting point, this paper outlines the basic framework of green tax revenue, and puts forward a green tax accounting system adapted to the green tax system. It has made a preliminary attempt on the accounting of green tax accounting from the aspects of account setting, business processing, accounting and declaration, and information disclosure. The green tax cost calculation is put forward to quantify the enterprise green tax results. The green tax cost calculation table reflects the tax revenue and tax revenue related to environmental protection in this year, and clearly reflects the results of green tax accounting.
The PCB industry is selected as the object of case analysis. The PCB industry is a high energy consumption and high pollution industry. It has certain pertinence and practical value. After comparing the current tax policy and the planned tax policy, the green tax accounting costs before and after the SZ company are calculated. It is proved that the reasonable setting of the green tax system is reasonable. Green Taxation has great potential in promoting conscious green optimization of enterprises.
Compared with the domestic research results, this study focuses on the following aspects:
First, the study of the combination of green tax and green accounting. The existing green related research is a relatively independent study. It is a one-way study of green taxation and green accounting, and the study of the combination of the two is particularly rare.
Second, in the study of green tax accounting problems, the green tax cost table is proposed to quantify the green tax results of enterprises.
Thirdly, combining normative research with case study, on the basis of the theoretical analysis of green tax accounting, through case analysis, the practical application of theoretical research results.
Fourth, selecting PCB industry as the object of case analysis has certain pertinence and practical value.
The deficiencies in the study are: need to be further improved in practice; the focus on green tax cost is focused on green tax preferential projects, and there is no further research on other aspects.
【學(xué)位授予單位】：西華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.2
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