Environmental protection tax accounting mainly involves the accrual, accounting, declaration and payment of environmental protection tax, and related accounting treatments. Enterprises need to handle environmental tax accounting in a reasonable and standardized manner in accordance with relevant laws, regulations and accounting standards to ensure the authenticity, accuracy and completeness of financial information.

1. Provision of environmental protection tax

Enterprises should reasonably calculate the environmental protection tax payable based on their own emissions in accordance with regulations. When accruing environmental protection tax, it should be calculated according to the tax calculation method and tax rate stipulated in the tax law based on factors such as the type, concentration and emission volume of pollutants discharged. At the same time, enterprises should establish a ledger for the accrual of environmental protection taxes and record in detail the basis, calculation process and results of environmental protection taxes.

2. Accounting of environmental protection taxes

The accounting of environmental protection taxes should follow the provisions of accounting standards to ensure the accuracy and reliability of accounting information. Enterprises should treat the accrued environmental protection tax as a current expense and include it in the current profit and loss. At the same time, enterprises should also separately list relevant information about environmental protection tax in their financial statements, including the amount of environmental protection tax accrued, the amount paid and the unpaid amount, etc.

3. Declaration and payment of environmental protection tax

Enterprises shall declare environmental protection tax to the tax authorities in accordance with the prescribed time and requirements, and pay it in full and on time. When filing, enterprises should provide complete declaration materials, including data on types, concentrations, and emissions of pollutants, as well as information such as calculation methods and results of environmental protection taxes. When making payment, enterprises should promptly pay environmental protection taxes to the account designated by the tax authority through designated tax payment channels.

IV. Accounting treatment of environmental protection tax

The accounting treatment of environmental protection tax includes the accrual, accounting, declaration and payment of environmental protection tax and related accounting entries. Enterprises should conduct correct accounting treatment of environmental protection taxes in accordance with the provisions of accounting standards to ensure the authenticity, accuracy and completeness of accounting information. At the same time, enterprises should also strengthen internal controls, standardize the accounting process of environmental protection taxes, and prevent errors and fraud.

In summary: Environmental protection tax accounting is an important part of corporate financial management. Enterprises should abide by relevant laws, regulations and accounting standards, and conduct environmental protection tax accrual and accounting in a reasonable and standardized manner. Calculation, declaration and payment and related accounting processing. By strengthening the accounting treatment of environmental protection taxes, companies can better fulfill their environmental responsibilities and promote green and sustainable development.

Legal basis:

"Environmental Protection Tax Law of the People's Republic of China"

Article 2 stipulates:

In China Enterprises, institutions and other production operators that directly discharge taxable pollutants into the environment within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China shall be taxpayers of environmental protection tax and shall comply with the provisions of this Law. Pay environmental protection tax.

Article 5 stipulates:

The taxable amount of environmental protection tax is calculated according to the following method:

(1) The taxable amount of taxable air pollutants The amount of tax payable for taxable water pollutants is the number of pollution equivalents multiplied by the specific applicable tax amount;

(2) The tax payable for taxable water pollutants is the number of pollution equivalents multiplied by the specific applicable tax amount;

(3) The amount of tax payable shall be The taxable amount of taxable solid waste is the amount of solid waste discharge multiplied by the specific applicable tax amount;

(4) The taxable amount of taxable noise is the specific applicable tax amount corresponding to the number of decibels exceeding the national standards.

"Accounting Law of the People's Republic of China and the State Council"

Article 10 stipulates:

The following economic business matters must go through accounting procedures and conduct accounting :

(1) Receipt and payment of money and securities;

(2) Receipt, increase, decrease and use of property;

(3) Claims The occurrence and settlement of debts;

(4) Increases and decreases in capital and funds;

(5) Calculation of income, expenses, fees and costs;

(6) Calculation and processing of financial results;

(7) Other matters that require accounting procedures and accounting.