The Reconstruction Of The Green Tax System And Accounting Research

In recent years, the sustained and rapid growth of economy in our country, for our country to win great acclaim at the same time also brought environmental pollution and resource waste. To solve this problem, the government can be integrated use of economic means, administrative means and legal means to regulate. Administrative means there is a weakness of power rent-seeking, therefore, the economic and legal means in environmental management becomes increasingly important. Among them, the economic means mainly include tax, price and so on, and because the tax has the characteristics of mandatory, free sex and fixity and organization of the functions of fiscal revenue, had decided its in terms of protecting the environment is superior to other methods. Since the1970s, the western countries gradually began to levy a tax on the duties on air pollution, water, noise, such as energy taxes to green taxation management for environmental problems; Into the1990s, some western developed countries has established a relatively complete green taxation system, and the green taxation in many countries has become the main means of environmental management.Compared with western developed countries to perfect the green taxation system, the development of tax in China is relatively lagging behind. At present, the existing green taxation is mainly composed of resource tax, consumption tax, urban land use tax, cultivated land usage tax, urban construction tax, transport royalities, etc. A handful of the categories of taxes that are related to the environment, as well as the related value added tax, income tax and other tax incentives, has not yet formed a complete green taxation system, which is the academic experts and scholars have been discussing the problem.In this paper, the relevant theory and practice of green tax system question has carried on the comprehensive research, discusses how to build and perfect the green tax system in our country. In this paper, on the basis of theoretical analysis from the green taxation theory, analyzes the current situation of the implementation of the green tax system in our country and existing problems:preferential tax existence scope of tax collection and management loopholes, tax rate design is unreasonable, is not comprehensive, and based on this, advances some suggestions for constructing the green tax system:firstly, set up special funds, special fund is special; secondly,expand the scope of tax incentives, encourage enterprises to innovation; finally,form a complete set of accounting methods. At the same time, from the production, circulation, consumption and disposal of four links to build up the framework of the green tax system in our country, put forward the new environmental protection tax on the basis of the existing tax; compared with the method of comparative analysis to introduce the green tax system after the change of enterprise accounting, enterprise how to realize the social value and enterprise value maximum unity and the rising space of the enterprise; going instance from the negative external effect with the method of case analysis, the energy, the established system framework for the analysis and validation, pointed out that the enterprise needs to pay attention to the problem, and get some enlightenment and further optimization.