构建企业绿色税务会计核算体系的研究

发布时间：2018-07-31 11:37

【摘要】：2011年10月以来我国多地出现了持续浓重的雾霾天气造成严重大气污染，使得PM2.5(细颗粒物)这一陌生的专业术语，成为民众口中的热词。之后，PM2.5加入环境空气质量标准，并被写入政府工作报告。环境问题由来已久，既是历史积累的问题，又是不断在恶化的问题，环境问题是关系到我们基本的生存权利的问题，应当受到世界各国的共同关注，各国都在环境治理上花费了大量的时间和精力。目前世界各国普遍采取法律、经济、行政等多种方式来治理环境污染，其中税收作为宏观调控的经济杠杆，在促进环境改善方面发挥了极大作用，被世界各国普遍采用。由于我国尚未建立起完整的绿色税收体系，如何建立完善合理的绿色税制，以发挥税收在保护和改善我国的环境方面的作用，已成为一个重要课题。与此同时，在全球环境问题的大背景下，绿色会计、绿色GDP等也开始成为理论界研究的对象，并取得了一些研究成果。目前在绿色税收以及绿色会计的研究上，我国理论界已取得一些研究成果，但是，将绿色税收和绿色会计结合起来研究，，分析绿色税收这一宏观调控手段对微观形态的绿色企业的绿色会计利润影响，却少有人进行相关的研究。在总结国内外已有研究成果的基础上，研究从绿色税收和绿色会计两方面来探讨绿色税务会计，将其界定为绿色税收基础上的绿色会计，研究绿色税收这一宏观调控手段对微观形态的绿色企业的绿色会计利润影响，即宏观政策微观化。以绿色税收为起点，勾勒绿色税收的基本框架，提出构建与绿色税收体系相适应的绿色税务会计核算体系，分别从账户设置、业务处理、核算及申报、信息披露等方面对绿色税务会计的核算做了初步尝试。在研究绿色税务会计核算问题时，提出绿色税务成本的计算，量化企业绿色税务成果。绿色税务成本计算表是反映企业本年度内与环境保护相关的税收支出和税收收益，明确反映了绿色税务会计的成果。选取PCB行业作为案例分析的对象，PCB行业属高耗能高污染行业，具有一定的针对性和实用价值。在对比现行税收政策以及规划后的税收政策后，通过对SZ公司前后的绿色税务会计成本进行了计算，证明了只要绿色税收体系设置的合理恰当，绿色税收在促进企业自觉绿色最优化方面是大有作为的。与国内已有研究成果相比，本研究侧重突出以下方面：第一，对绿色税务与绿色会计的结合研究。现在已有的绿色相关的研究都是比较独立的研究，都是针对绿色税收和绿色会计的单向研究，将二者结合的研究特别少。第二，在研究绿色税务会计核算问题时，提出绿色税务成本计算表，量化企业绿色税务成果。第三，规范研究与案例研究相结合，在对绿色税务会计的理论分析基础上，通过案例分析实际运用理论研究成果。第四，选取PCB行业作为案例分析的对象，具有一定的针对性和实用价值。研究中存在的不足：需要在实践中进一步完善；针对绿色税务成本的比对核算重点放在绿色税收优惠项目上，对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.
【学位授予单位】：西华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.2

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