Research Of Environmental Tax Levy Based On Material Balance Algorithm

With the rapid economic development,environmental problems have become increasingly serious.As the state attaches importance to environmental problems,in order to establish a conservation minded society and promote sustained economic development,the State Council promulgated the “Regulations of the People's Republic of China on the Implementation of the Tax Law on Environmental Protection”,which was officially launched on January 1,2018.This paper consists of five parts,with the case analysis as the main form to explore China's environmental tax and the specific impact of environmental protection tax on enterprises.The first part of The article is an introduction.Mainly for The topic background,research significance,elaborating The overall research situation.The second part is an overview of environmental tax theory and literature.According to the influence of the theory on the construction of environmental tax,analysis of the applicability of these theories to environmental protection.On the basis of the literature research,this paper elaborates the direction of the research in this article.The third part is the study of environmental tax system.Describe the development of several OECD countries' environmental taxes and China's taxes and fees on environmental protection.With the experience of foreign environmental tax and the actual conditions of our country,this method is used to calculate the total amount of pollutant discharged by the enterprise and estimate the amount of environmental protection tax paid by the enterprise.Compare the difference between environmental tax and pollution discharge fees,explore the advantages and disadvantages of environmental tax in our country.The fourth part is the accounting of environmental tax.Set environmental tax accounting subjects,accounting treatment,etc.,and assume the process of environmental tax accounting treatment.Discusses the status quo of China's environmental information disclosure in accounting and the suggestion on information disclosure of environmental tax in the future.The fifth part is a case study.Summarize the industrial background and development prospect of thermal power enterprises,confirm the taxable pollutants of NR thermal power plant,calculate the discharge amount of pollutants and the tax payable of enterprises.Set up accounting treatment related to environmental protection tax.Analysis impact of environmental tax on the tax burden and business profit.Finally,provide suggestions for the future development of enterprises inenvironmental protection.In this paper,we use typical case analysis method to study the problem of environmental tax in China,use material balance algorithm to simulate and calculate the tax amount of environmental tax estimated by enterprises,provide a theoretical basis for the specific application of environmental tax.