The Research Of The Environmental Taxes And Fees’ Impact On The Thermal Power Enterprise’s Cost And Of Its Cost Control

It becomes a growing trend for the environmental taxation and fees reformation due to the serious environmental problems. Thermal power enterprises, as the important leading industry of national economy, have caused a series of damage to the environment when making contributions to economic development. The imposition of environmental taxes and fees makes the thermal power enterprises under a considerable pressure because of the increasing proportion of environmental cost in the total cost. If thermal power enterprises want to achieve sustainable development, they must strengthen their cost control.This paper employs theoretical analysis and normative analysis as well as case analysis to firstly elaborate the research in domestically and abroad through literature reviews systematically on environmental taxes, environmental fees, environmental costs and the cost control. Secondly, it introduces environmental taxes and fees associated with the thermal power enterprises in China, analyzes its existing problems and its future trends of the reform and devlopment. Thirdly, it analyzes the effects of the environmental taxes and fees on thermal power enterprises cost, builds a quantitative model for the environmental cost, and uses a numerical example to verify this model with both qualitative and quantitative methods. Fourthly, the measurement of the environmental cost is modified under the trend of increasingly strict environmental taxes and fees. Finally, based on the existing problems in the control of thermal power enterprise environment cost and the environmental cost control theory, it proposes the activity-based costing for the environmental cost accounting, gives the concrete procedures of the activity-based costing, applies the life cycle theory to the environmental cost control, adds the environmental cost special report, and builds the safeguard mechanism for the environmental cost control.The results of the paper:First, it combines environmental taxes and the characteristics of thermal power enterprises together, and puts forward the concept of the environmental taxes and fees associated with thermal power enterprises. Second, it builds a thermal power enterprise environmental cost model and points out the impartance of environmetal cost control. Third, it proposes some strategies about how to control the environmental cost, applies activity-based costing and the life cycle theory to the environmental cost control.