达实合同能源管理税法与会计差异研究

发布时间：2018-04-27 19:06

本文选题：合同能源管理 + 税法　；参考：《湖南大学》2014年硕士论文

【摘要】：能源对人类经济社会的影响越来越显著，，伴随着能源的使用，生态环境问题也日益凸显。合同能源管理在此形势下应运而生并得到快速发展。合同能源管理是一种以减少的能源费用来支付节能项目全部成本并为参与各方带来效益的节能投资方式。根据用能企业和节能服务公司采取的合作方式、各自承担的义务、费用结算办法的不同，可以将能源管理合同分为BOT模式、缴纳营业税的EMC模式和节能效益分享型的模式。不同模式业务流程不同，纳税模式也不同。本文是在节能效益分享型的合同能源管理模式下展开分析的。由于税法与会计准则对实质重于形式原则运用不同，对谨慎性原则的应用不同，对重要性原则的应用也不同，导致了税法与会计差异对相同业务的不同规定。这些税法与会计差异按照表现形式分为收入类税法与会计差异、资产类税法与会计差异和税前扣除类税法与会计差异。合同能源管理作为一种新的市场机制在我国取得了不小的成绩，得到了快速的发展。然而在发展过程中，遭遇财税处理难的困境。本文以达实节能技术有限公司为例，在了解企业基本信息、项目基本内容和税收政策、会计法规的基础上，分析发现达实节能技术有限公司在效益分享期内收取效益分享价款、合同期满资产的无偿转移过程中存在的收入类税法与会计差异、资产类税法与会计差异以及税前扣除类税法与会计差异，研究了达实节能技术有限公司是如何处理与协调这些税法与会计差异的，最后，针对达实合同能源管理项目过程中对税法与会计差异的处理和协调为其他节能服务公司提供建议。归纳总结了企业处理和协调税法与会计差异的基本方法，包括消灭税法与会计差异、采用与税法规定相一致的会计政策、纳税调整和反映税法与会计差异。其次，针对合同能源管理企业可能存在的收入类税法与会计差异、资产类税法与会计差异和税前扣除类税法与会计差异，从企业的角度一一提出协调这些差异的建议。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F235;D922.22

【参考文献】