【作者】 张迪；

【导师】 刘敏； 王学龙；

【作者基本信息】 西北师范大学 ， 会计专硕（专业学位）， 2018， 硕士

【摘要】 我国从改革开放以来,经济飞速发展,由此带来的环境问题也日益严重。随着国家对环境问题的重视,为建立节约型社会,促进经济的持续发展,国务院颁布《中华人民共和国环境保护税法实施条例》,于2018年1月1日正式开征。本文以案例分析为主要形式探讨我国环保税制以及开征后对企业的纳税的影响。本文包括五个部分,文章第一部分为绪论。主要为选题背景、研究意义、阐述整体的研究情况。第二部分为环保税理论和文献概述。根据理论对环保税构建产生的影响,分析这些理论对环境保护的适用性。在文献研究的基础上,阐述本文研究的方向。第三部分为环保税制研究。介绍OECD的几个代表国家环保税发展现状和我国有关环保方面的税费状况,结合国外环保税的经验和我国实际国情,概述我国环保税制。用物料衡算法对企业的污染物排放总量进行计算,估算出企业缴纳的环保税额。分析物料衡算法的优缺点以及应用价值。分析对比刚开征的环保税与现行排污费之间的区别,探讨我国环保税收的优点及不足。第四部分为环保税的会计核算。通过相关税种的会计科目设置、账务处理等假设企业环保税征收的会计处理流程。探讨我国环境信息在会计中的披露现状和对未来环保税信息披露的建议。第五部分为案例分析。概述火电企业的行业背景和发展前景,确认NR火电厂应税污染物,计算污染物的排放量和企业的应纳税额。设立与环保税有关的会计处理。分析环保税对企业的税负以及企业利润的影响。最后对企业在环保方面的未来发展提供建议。本文通过火电企业典型案例分析研究我国环保税的问题,用物料衡算法模拟推测排污企业预计环保税征税额,为环保税纳税的具体应用提供理论依据。更多还原

【Abstract】 With the rapid economic development,environmental problems have become increasingly serious.As the state attaches importance to environmental problems,in order to establish a conservation minded society and promote sustained economic development,the State Council promulgated the “Regulations of the People’s Republic of China on the Implementation of the Tax Law on Environmental Protection”,which was officially launched on January 1,2018.This paper consists of five parts,with the case analysis as the main form to explore China’s environmental tax and the specific impact of environmental protection tax on enterprises.The first part of The article is an introduction.Mainly for The topic background,research significance,elaborating The overall research situation.The second part is an overview of environmental tax theory and literature.According to the influence of the theory on the construction of environmental tax,analysis of the applicability of these theories to environmental protection.On the basis of the literature research,this paper elaborates the direction of the research in this article.The third part is the study of environmental tax system.Describe the development of several OECD countries’ environmental taxes and China’s taxes and fees on environmental protection.With the experience of foreign environmental tax and the actual conditions of our country,this method is used to calculate the total amount of pollutant discharged by the enterprise and estimate the amount of environmental protection tax paid by the enterprise.Compare the difference between environmental tax and pollution discharge fees,explore the advantages and disadvantages of environmental tax in our country.The fourth part is the accounting of environmental tax.Set environmental tax accounting subjects,accounting treatment,etc.,and assume the process of environmental tax accounting treatment.Discusses the status quo of China’s environmental information disclosure in accounting and the suggestion on information disclosure of environmental tax in the future.The fifth part is a case study.Summarize the industrial background and development prospect of thermal power enterprises,confirm the taxable pollutants of NR thermal power plant,calculate the discharge amount of pollutants and the tax payable of enterprises.Set up accounting treatment related to environmental protection tax.Analysis impact of environmental tax on the tax burden and business profit.Finally,provide suggestions for the future development of enterprises inenvironmental protection.In this paper,we use typical case analysis method to study the problem of environmental tax in China,use material balance algorithm to simulate and calculate the tax amount of environmental tax estimated by enterprises,provide a theoretical basis for the specific application of environmental tax.更多还原