绿色税收体系的重构与会计核算问题研究

发布时间：2018-02-21 08:20

本文关键词： 生态文明绿色税收体系绿色税收绿色会计　出处：《中南林业科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国经济的持续高速增长,在为我国赢得巨大赞誉的同时也带来了环境污染与资源浪费的问题。要解决这个问题,政府可以综合运用经济手段、行政手段和法律手段来进行调节。行政手段存在着权利寻租的弱点,因此,经济与法律手段在环境管理中就显得越发重要了。其中,经济手段主要包括税收、价格等方式,而由于税收具有的强制性、无偿性和固定性的特点以及组织财政收入的职能,就决定了其在保护环境方面明显优于其他方式。20世纪70年代以来,西方国家逐步开始征收大气污染税、水税、噪音税、能源税等绿色税收来对环境问题进行管理；进入20世纪90年代,一些西方发达国家也随之建立了相对完备的绿色税收制度,而且绿色税收在许多国家已经成为环境管理中的主要手段。与西方发达国家完善的绿色税收体系相比,我国税收的发展就显得相对滞后。目前,现有的绿色税收主要由资源税、消费税、城镇土地使用税、耕地占用税、城市建设维护税、车船使用税等少数几个与环境相关的税种,以及有关增值税、所得税等税收优惠构成,尚未形成完整的绿色税收体系,这也是学术界的专家学者一直在探讨的问题。本文对有关绿色税收体系的理论与实践问题进行了综合研究,探讨了如何构建与完善绿色税收体系。本文采用理论分析法从绿色税收理论基础出发,分析了当前绿色税收体系的实施情况以及存在的问题：一是税收优惠存在征管漏洞,二是税率设计不尽合理,三是征税范围不够全面,并在此基础上提出了构建绿色税收体系的几点建议：首先,建立专项资金,做到专款专用；其次,扩大税收优惠范围,鼓励企业创新；最后,建立配套的会计处理方法。同时,从生产、流通、消费、处置四个环节构建起绿色税收体系的框架,提出在原有税种的基础上,新增环境保护税；采用比较分析法比较引入绿色税收体系后对企业会计处理所带来的变化、企业如何实现社会价值和企业价值的最大统一以及企业的上升空间；采用案例分析法从负外部效应实例——冀中能源,对所建立的体系框架进行了分析与验证,指出企业需要注意的问题,并从中获得几点启示和进一步优化的方式。
[Abstract]:In recent years, the sustained and rapid economic growth in our country has not only won great praise for our country, but also brought about the problems of environmental pollution and waste of resources. To solve this problem, the government can make comprehensive use of economic means. Administrative means and legal means to regulate. Administrative means have the weakness of rent-seeking right. Therefore, economic and legal means have become more and more important in environmental management. Among them, economic means mainly include taxation, price, etc. And because of the mandatory, unpaid and fixed nature of taxation and the function of organizing financial revenue, tax revenue is obviously superior to other ways of protecting the environment since 70s of the 20th century. Western countries have gradually begun to impose green taxes such as air pollution tax, water tax, noise tax, energy tax and other green taxes to manage environmental problems. In 1990s, some western developed countries also established relatively complete green tax systems. And green tax has become the main means of environmental management in many countries. Compared with the perfect green tax system of the western developed countries, the development of our country's tax revenue is relatively lagging behind. At present, the existing green tax is mainly composed of resource tax, consumption tax, urban land use tax, cultivated land occupation tax, etc. A few taxes related to the environment, such as urban construction and maintenance taxes, vehicle and vessel use taxes, as well as tax preferences related to value-added tax and income tax, have not yet formed a complete green tax system. This is also the academic experts and scholars have been discussing the problem. This paper makes a comprehensive study on the theory and practice of the green tax system, and discusses how to construct and perfect the green tax system. This paper analyzes the implementation of the current green tax system and the existing problems: first, there are loopholes in the collection and management of tax preferences; second, the tax rate is not designed properly; third, the scope of taxation is not comprehensive enough. On the basis of this, several suggestions are put forward to construct the green tax system: first, to establish special funds to make special funds; secondly, to expand the scope of tax incentives to encourage enterprises to innovate; finally, to establish a supporting accounting treatment method. At the same time, from the production, circulation, consumption, disposal of four links to build the framework of green tax system, put forward on the basis of the original tax, new environmental protection tax; The comparative analysis method is used to compare the changes brought about by the introduction of green tax system to the accounting treatment of enterprises, how to realize the greatest unity of social value and enterprise value and the rising space of enterprises; By using the case analysis method, the paper analyzes and verifies the established system framework from the example of negative external effect-Jizhong energy, points out the problems that enterprises should pay attention to, and obtains some enlightenment and further optimization methods.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275.2

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