【摘要】：環(huán)境保護(hù)稅開(kāi)征在即,而關(guān)于環(huán)境保護(hù)稅的會(huì)計(jì)核算模式尚未確定。研究環(huán)境保護(hù)稅的會(huì)計(jì)核算,對(duì)強(qiáng)化我國(guó)企業(yè)的環(huán)境保護(hù)意識(shí)、實(shí)現(xiàn)資源有效配置、保持生態(tài)平衡、促進(jìn)環(huán)境會(huì)計(jì)核算制度的完善及實(shí)施,具有重要的理論及現(xiàn)實(shí)意義。環(huán)境保護(hù)稅會(huì)計(jì)核算主要涉及確認(rèn)、計(jì)量、賬務(wù)處理和信息報(bào)告四個(gè)方面。其中,確認(rèn)與計(jì)量方法稅法已有了明確規(guī)定。為此,本文結(jié)合開(kāi)征環(huán)境保護(hù)稅對(duì)企業(yè)會(huì)計(jì)核算的影響,主要從環(huán)境保護(hù)稅的賬務(wù)處理和信息報(bào)告的視角進(jìn)行探討。
[Abstract]:The collection of environmental protection tax is imminent, but the accounting model of environmental protection tax has not been determined. It is of great theoretical and practical significance to study the accounting of environmental protection tax to strengthen the awareness of environmental protection, to realize the effective allocation of resources, to maintain ecological balance and to promote the perfection and implementation of environmental accounting and accounting system. Environmental protection tax accounting mainly involves four aspects: confirmation, measurement, accounting processing and information reporting. Among them, affirmation and measure method tax law already had clear stipulation. Therefore, this paper discusses the impact of environmental protection tax on enterprise accounting, mainly from the perspective of environmental protection tax accounting and information reporting.
【作者單位】： 北京市發(fā)展和改革委員會(huì);中國(guó)社會(huì)科學(xué)院研究生院;
【分類號(hào)】：F275;F812.42

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