The Research On Construction Of Green Tax Accounting In China

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 have 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 macrocosm and the microcosm, that is,as a means of Macro adjustments and controls, green tax have 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.