环境税税制设计及其会计处理探讨.pdf

摘 要:随着经济的发展和社会的进步，生态环境却在不断的恶化，环境污染问题开始逐渐影响到人类的生存和发展、严重威胁到人类的正常生产和生活。世界各国也陆续开始将目光聚焦到环保问题上。诸多发达国家已经开始研究探讨并开征环境税相关税费，逐步建立起了一套比较完整的环境税收制度体系，给我国的环境税税制设计提供了有益的参考和借鉴。

近年来我国恶性的环保事件频发，环保越来越受到各方面的重视，国家连续出台了多项环保政策，环保行业财政投资也在不断增加。随着十八大和两会的召开，环境税的出台已如箭在弦上。本文针对目前我国尚缺乏环境税相关制度及会计处理的经验，对环境税税制的设计和构成要素进行了具体的分析，并提出了相关的会计处理方法供参考讨论。

文章主要分为六个章节，从环境税产生的思想渊源、理论基础，研究背景及意义着手，对国内外研究现状进行一定分析，探讨存在的问题。并且通过国际比较，对各国的环境税实施情况进行分析，为我国环境税的开征提供经验借鉴,从而进一步结合我国情况进行有针对性的环境税税制设计。最后，根据我国税务会计的基本模式，对环境税会计处理方法进行具体设计，包括相关的科目设置及账务处理、在财务报告中的信息披露等。并且对本课题进行总结，指出本课题的不足之处及未来展望。

关键词：环境税；税制设计；会计处理；信息披露

ABSTRACT:With the development of economy and the progress of the society, the ecological environment has been worse, environmental pollution problems began to affect human's survival and development, and a serious threat to the normal production and life of human beings. Countries around the world started to focus their attention to the issue of environmental issues.

Many developed countries have started to explore and levy environmental taxes or related taxes, and gradually establish a relatively complete system of environmental taxation system, which provide a useful reference for China's environmental tax system settings. Malignant incidents in environmental protection in our country in recent years, environmental protection is more and more brought to the attention of the various aspects, our country had introduced a number of consecutive environmental policy, environmental protection industry of fiscal investment is also increasing .With the 18th CPC National Congress and the two sessions, the introduction of environmental tax has been ready to go. This article is in view of the present that there is no environment tax system and accounting related experience in our country, made a detailed analysis of design of environment tax system and the constituent elements, and put forward the relevant accounting treatment method for discussion and reference.

This article is divided into six chapters, from the beginning of ideological origins, theoretical basis, research background and significance of the environmental taxes, to make some analysis of the research status at home and abroad to discuss the problems. And analysis the implementation of national environmental tax, to providing experience for our China's environmental tax levy by international comparison, which further combined with our targeted environmental tax system design. Finally, combined with our basic pattern of tax accounting to make a specific design of environmental tax accounting methods, including environmental tax accounting subjects settings and accounts processing, environmental tax accounting information disclosed in the financial statements, and summarizes the issues, pointed out this topic deficiency and future prospects.

Keywords: Environmental tax；Taxation system design；Accounting treatment；Information disclosure