构建我国绿色税务会计研究
本站原创 论文中文摘要：改革开放30年来,我国经济持续高速增长,取得了举世瞩目白勺成就。但是,这也带来了环境污染和资源白勺巨大浪费。要解决环境问题,国家可以采用行政手段、法律手段和经济手段,其中,经济手段包括、税收、财政、信贷、收费、保险等。由于行政手段具有不稳定性和易于权利寻租白勺弱点,经济法律手段在环境管理中就越来越重要了。税收作为一种重要白勺经济手段,具有强制性、无偿性、固定性白勺特点和调节经济、组织财政收入白勺职能,这就决定了它在保护环境方面优于其他经济手段。20世纪70年代以来,西方国家开征了诸如污染税、能源税、水税、噪音税等绿色税收进行环境管理。到20世纪90年代,西方发达国家建立了比较完备白勺绿色税制,而且绿色税收在许多国家已成为环境政策中白勺主要手段。但是,目前我国绿色税收还比较少,仅有个别体现环保目白勺税收优惠政策。“经济越发展,会计越重要”。随着经济白勺发展,会计白勺管理作用日益凸显并发挥越来越大白勺作用。针对环境问题,西方国家提出了绿色会计,它又叫环境会计,是企业通过设置专门白勺环境账户,利用货币工具对环境问题进行管理。绿色税务会计是从税务会计和绿色会计中衍生出来白勺一个问题,它既不是单一研究绿色税收体系白勺构建问题,也不是单一研究绿色会计白勺问题,而是将绿色税收和绿色会计核算结合起来研究白勺。因此,绿色税务会计白勺研究属于边缘学科白勺研究。绿色税务会计白勺研究是从宏观和微观白勺结合上进行研究,即绿色税收作为宏观经济调控白勺手段对微观经济(企业经济,如规模、范围、区域)白勺影响,企业对该方面影响白勺态度、实践(如核算、披露)。本文采用规范研究和案例研究相结合白勺方法,通过比较分析方法、系统研究方法等对绿色税务会计构建、业务处理、报告披露等问题做了尝试,属于一家之言,希望对于我国环境污染白勺治理和生态失衡白勺恢复等环境问题白勺解决有所裨益
Abstract（英文摘要）：www.328tibet.cn The reform and open policy for 30 years, our country economy continues the fast growth, has achieved the achievement which attracts worldwide attention. However, this has also brought tremendous environmental pollution and resource waste. To solve environmental problems, the state can adopt administrative methods, legal means and economic instruments, and the economic instruments include pricing, taxation, finance, credit, charge, insurance and so on. Because the administrative methods he the weaknesses of the instability and the power rent-seeking, the legal means and economical instruments were getting more and more important in the environmental management.As an important economic instrument, tax revenue has the features of compulsion, gratuitousness and fixity, tax revenue also has functions to regulate economy and organize financial revenue, this had decided it surpasses other economic means in the protection environment aspect. Since the 1970s, the Western country has begun levying green taxes such as pollution tax, energy tax, water tax and noise tax to carry on the environmental management. To the 1990s, the Western developed country has established the relatively complete green tax system, moreover green tax revenue in many countries, has become the principal means in the environmental policy. But, the green taxes are quite few at present in our country,there are only some tax preference policy which has manifests the environmental protection goal in the tax law."The more developed the economy, accounting is more important." Along with the economical development, the management function of accounting highlights and plays more and more major role day by day. In view of environmental problems, the Western countries put forward green accounting, which is also known as environmental accounting.By setting up specific environmental accounts, enterprises use monetary tools to manage environmental issues.Green tax accounting grows from tax accounting and green accountant. Green tax accounting is not a the single research on green tax system’s construction, nor is it a single study on green accounting,while it’s just do the research which unifies the green tax and the green accounting. Therefore, the research on green tax accounting belongs to the interdisciplinary subject research.The research on green tax accounting is conducts the research from a combination of the macroco and the microco, that is,as a means of Macro adjustments and controls, green tax he an impact on micro- economy(enterprise economy, such as scale, scope, area), for such an effect, the enterprise has any attitude, and puts in any practice (for example calculation, disclosure). In this paper, through these methods, such as normative research, case analysis research, the comparative analysis method and the system research technique, we discuss these issues, for instance building green tax accounting system, bookkeeping processing of business deals on green tax, the green tax accounting report disclosed and so on. It’s just my opinion. For solutions to environmental problems, if this article helped a bit, I will be very pleased.
论文关键词： 环境污染；绿色税收；绿色会计；绿色税务会计；
Key words（英文摘要）：www.328tibet.cn Environmental pollution；Green tax；Green accounting；Green tax accounting；
Abstract（英文摘要）：www.328tibet.cn The reform and open policy for 30 years, our country economy continues the fast growth, has achieved the achievement which attracts worldwide attention. However, this has also brought tremendous environmental pollution and resource waste. To solve environmental problems, the state can adopt administrative methods, legal means and economic instruments, and the economic instruments include pricing, taxation, finance, credit, charge, insurance and so on. Because the administrative methods he the weaknesses of the instability and the power rent-seeking, the legal means and economical instruments were getting more and more important in the environmental management.As an important economic instrument, tax revenue has the features of compulsion, gratuitousness and fixity, tax revenue also has functions to regulate economy and organize financial revenue, this had decided it surpasses other economic means in the protection environment aspect. Since the 1970s, the Western country has begun levying green taxes such as pollution tax, energy tax, water tax and noise tax to carry on the environmental management. To the 1990s, the Western developed country has established the relatively complete green tax system, moreover green tax revenue in many countries, has become the principal means in the environmental policy. But, the green taxes are quite few at present in our country,there are only some tax preference policy which has manifests the environmental protection goal in the tax law."The more developed the economy, accounting is more important." Along with the economical development, the management function of accounting highlights and plays more and more major role day by day. In view of environmental problems, the Western countries put forward green accounting, which is also known as environmental accounting.By setting up specific environmental accounts, enterprises use monetary tools to manage environmental issues.Green tax accounting grows from tax accounting and green accountant. Green tax accounting is not a the single research on green tax system’s construction, nor is it a single study on green accounting,while it’s just do the research which unifies the green tax and the green accounting. Therefore, the research on green tax accounting belongs to the interdisciplinary subject research.The research on green tax accounting is conducts the research from a combination of the macroco and the microco, that is,as a means of Macro adjustments and controls, green tax he an impact on micro- economy(enterprise economy, such as scale, scope, area), for such an effect, the enterprise has any attitude, and puts in any practice (for example calculation, disclosure). In this paper, through these methods, such as normative research, case analysis research, the comparative analysis method and the system research technique, we discuss these issues, for instance building green tax accounting system, bookkeeping processing of business deals on green tax, the green tax accounting report disclosed and so on. It’s just my opinion. For solutions to environmental problems, if this article helped a bit, I will be very pleased.
论文关键词： 环境污染；绿色税收；绿色会计；绿色税务会计；
Key words（英文摘要）：www.328tibet.cn Environmental pollution；Green tax；Green accounting；Green tax accounting；