A Study On Differences Between The Tax Law And Accounting In EMC Of Dashi

Energy is more and more important to human economic and socia l, with the useof energy, the environme nt proble m is increasingly highlighted. In this situation,energy mana ge ment contract arises and develops rap idly. Energy mana geme ntcontract is a way to reduce energy costs to pay the total cost of energy-saving projectsand bring the partic ipants bene fit. According to the e nergy companies andenergy-saving Service Corporation ways o f cooperatio n, the ir respective ob ligations,settle ment way is different, can be divided into BOT energy mana ge ment contractmodel, EMC model and energy saving bene fit pay bus iness tax shar ing mode.Different patterns,different tax bus iness process. Because of the tax law andaccounting standards on the princ ip le of substance over form according to differentapplication, the princip le of prudence, applicatio n of importance princip le. Thesedifferences can be manifestation of income tax and accounting differences, asset classof tax a nd accounting d ifferences and the pre tax deduction o f tax a nd accountingdifferences in class.Contract energy manage me nt as a new market mec hanis m in China has made nosma ll achieve me nt, obtained the fast develop ment. However, in the developme ntprocess, encounter the taxation treatment d ifficult dile mma. Based on the aspects ofenergy saving Techno logy Co. Ltd and the enterprise basic information, basic contentand tax policy, accounting regulations, we found that the aspects of energy sa vingTechno logy Co Ltd has the bene fit s hare period charge benefit share price, thecontract expires assets free transfer process existing income tax and accountingdifferences for assets, tax and accounting d ifferences and the pre tax deduction o f taxlaw and tax deductio n class tax and accounting differences, then about how to dealwith the tax law and accounting differences. Finally, provide recomme ndatio ns forother energy Service Corporation. Summarized the basic method of treatme nt of taxlaw and accounting firms, Second ly, fro m the state of the company to propose suggesthow to deal with the d ifferences may e xist in the contract energy ma nage ment projectin the asset class differences and pre tax deduction categories of tax a nd accountingdifferences.