Research On Accounting Of Company H In Environmental Protection Tax

This year marks the 40 th anniversary of the reform and opening up.China's economic development has made remarkable achievements,people's lives have undergone enormous changes.However,the ensuing environmental problems have become a hidden danger to the healthy and stable development of our society.In order to control the wasteful emission of resources and pollution by enterprises,the state established a system of environmental protection fees in the early stages of reform and opening up,in a period of time,it effectively controls the waste of resources and protects the balance of the ecological environment.Since the beginning of the new century,global trade has made the Chinese industry develop rapidly,The existing environmental protection fee can not fulfill its function of protecting the environment.Therefore,the concept of environmental protection tax was proposed.Since 2016,China has formally implemented the reform of environmental protection “fee-to-tax” reform,and formally imposed the environmental protection taxes in early 2018.The state uses taxation methods to monitor and suppress environmental pollution in order to protect the environment and develop a sustainable economy.However,due to the formal implementation of the environmental protection tax,the concept of environmental protection tax has not yet formed a system,and the corresponding accounting problems have not been clearly proposed.Therefore,the inclusion of the environmental protection tax accounting in the scope of business accounting is of great significance to both the business and the tax administration department.Through the study of the environmental protection tax accounting issues,it can help companies adjust their development strategies in a timely manner in accordance with national policies and actual market conditions,make overall plans for both the economic benefits and environmental protection benefits of enterprises,and timely adjust their management models so that enterprises can achieve environmental the win-win development of benefits.Based on this,the article starts with H company's current environmental protection fee system and accounting system,and carries out certain theoretical analysis and specific design for the accounting problems that H company may face after the environmental protection tax is levied.The full text consists of six parts.The first part is the introduction,which mainly introduces the background and significance of the selected topic.The second part is related concepts and theoretical basis,and proposes the use of pollution equivalent method to measure environmental protection tax.The third part is the The status and analysis of environmental-related tax categories mainly focus on the current status of China's current environment-related taxes and fees and its impact on the introduction of environmental protection taxes.The fourth part is the status quo and analysis of the H company's accounting system,and introduces the impact of the current environmental protection fee collection on H company.Then it analyzes the existing accounting system of H company in environmental protection tax from the aspects of accounting confirmation,measurement,and information disclosure.The fifth part deals with the accounting problem of H company under the environmental protection tax.This section starts with the use of environmental protection tax accounting in the company H.From the aspects of the establishment of subjects,the use of pollution equivalents,the disclosure of accounting information,and the disclosure of accounting information,it proposes a more comprehensive plan for the accounting of environmental protection taxes of company H.The six parts is the summary and outlook.I hope this paper can theoretically enrich the enterprise accounting research system and provide reference for the accounting problems of environmental protection tax.