Research On The Construction Of Enterprise Green Tax Accounting System

Since October2011, China appears sustained heavy fog weather in most part which has caused serious air pollution, that makes the PM2.5(fine particles),a strange terminology to us before, has become a hot word. After that PM2.5has been taken in the ambient air quality standards, and has been written into the government work report. Environmental problems have a long-standing history, which are accumulation and constantly worsening problems, environmental problems are related to our basic survival rights, deserves the attention of all countries in the world, all the countries spend a lot of time and energy to sovle environment problems.At present, all the countries in the world take legal, economic, administrative and other means to control environmental pollution, and tax as an economic lever of macroeconomic regulation and control, plays a great role in promoting environmental improvement, and is widely used all over the world. As China has not yet established a complete green tax system, how to establish a reasonable and perfect green tax system to make the tax play a important role in protecting and improving environment, has become an important topic. At the same time, in the background of the global environment, the green accounting, green GDP also become the object of theoretical study, and obtained some results.At present, the Theory of our country has made some achievements in the research of green taxes and green accounting, but few people combine the green taxe and green accounting to research, analysis green tax as a macro-control measure to effect green accounting profit of morphology of green enterprise.Based on summarizing the domestic and foreign research results, we research the green tax accounting from green taxes and green accounting, and define as the green accounting based on green tax, analysis green tax as a macro-control measure to effect green accounting profit of morphology of green enterprise, make the macro policy to micro research.Start from the green taxation, outlining the basic framework of green taxation, constructing green tax accounting system to adapt with the green taxation system, making attempts in the account settings, business processing, accounting and reporting, information disclosure for the accounting of green tax accounting. In the research of green tax accounting, calculating the cost of green tax, quantified enterprise’s green tax results. Green tax cost statement reflects the enterprise’s tax expenditure and tax revenue related to environment this year, which makes a clear reflection of the green tax accounting results. Selecting PCB industry as a case study is practical and valuable, for the PCB industry is a high energy consumption and high pollution industry. In contrast to the current tax policy and planned tax policy, calculating the green tax accounting cost of SZ corporation, proved that as long as the green tax system is reasonable and appropriate, green tax is great in promoting enterprise’s consciously green optimization.Compared with the existing research achievements, this study focuses on the following aspects:First, the combination research of green taxes and green accounting. The existing research relevant to green is independent, which is on the one-way, and few people combined the two to study.Second, in the research of green tax accounting, puts forward the calculation table of green tax cost, quantified corporation’s green tax results.Third, the standard study and case study are combined, after the analysis of the green taxation of accounting theory, actual application of theoretical research results through a case.Fourth, select the PCB industry as a case study is practical and valuable.The shortcomings of the study: need further perfection and improvement according to the practical problems, to study accounting green tax in the use of green taxation system, focus on green tax preferential projects, and no in-depth study other aspects.