Research On The Influence Of "Fee To Tax" On The Financial And Tax Management Of M(Tianjin)

2018 is the first year of levying environmental protection tax.At present,there are few researches on the company's operation and management based on the "fee to tax" of pollution discharge,mainly focusing on the impact of environmental protection tax on society and collection and management.There is a lot of research space to analyze the impact of environmental protection tax on corporate finance and tax management based on enterprise data.M(Tianjin)is located in Tianjin Development Zone.The company is mainly engaged in furniture manufacturing.At present,it is one of the largest furniture manufacturing enterprises in China.The company is a typical enterprise that pays environmental protection tax.By analyzing the situation of the company's pollutant discharge and environmental protection tax payment,and combining with the company's management arrangement in accounting,production and investment expenditure,etc.,this paper studies the impact of "fee to tax" on the company's financial and tax management,and finds out the financial and tax management of the company after the environmental protection tax.The existing deficiencies,and put forward countermeasures and suggestions for the existing problems.This paper is divided into three parts.The first part introduces the theoretical basis of the emission fee and environmental protection tax.The second part introduces the basic situation of the company and the monitoring of the main pollutants from the impact of the collection of environmental protection tax on the financial and tax management of the enterprise,and analyzes the impact of the tax reform on the accounting treatment,tax payment,production and operation of the company by comparing the payment of pollution discharge fee with the payment of environmental protection tax in 2018.The third part studies the deficiencies in the financial and tax management of enterprises after the reform of fees and taxes,analyzes the problems,puts forward countermeasures and suggestions,points out the deficiencies of the article,and looks forward to the future research."Fee to tax" does not bring a greater tax burden to the company,but the mandatory tax causes the increase of the illegal cost of the enterprise,which can also avoid the phenomenon of small power and disorderly charges in the emission charges.By changing fees into taxes,enterprises have improved their compliance with environmental protection,increased their investment in environmental protection,and improved their environmental protection level.However,the company still has some problems,such as not making full use of the preferential policies of environmentalprotection tax reduction and exemption,the low level of accounting for environmental protection tax by financial accountants,and the insufficient attention paid by management to environmental protection tax,which need to be improved and improved in the future.This paper studies the impact of environmental protection tax on enterprises,analyzes the problems in financial and tax management,and puts forward solutions to provide reference and guidance for future energy conservation and emission reduction,production and operation of enterprises.