环境保护税会计核算相关问题研究

发布时间：2018-10-10 16:44

【摘要】：环境保护税开征在即,而关于环境保护税的会计核算模式尚未确定。研究环境保护税的会计核算,对强化我国企业的环境保护意识、实现资源有效配置、保持生态平衡、促进环境会计核算制度的完善及实施,具有重要的理论及现实意义。环境保护税会计核算主要涉及确认、计量、账务处理和信息报告四个方面。其中,确认与计量方法税法已有了明确规定。为此,本文结合开征环境保护税对企业会计核算的影响,主要从环境保护税的账务处理和信息报告的视角进行探讨。
[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.
【作者单位】：北京市发展和改革委员会;中国社会科学院研究生院;
【分类号】：F275;F812.42

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