环境税收制度下企业税务会计报表透明度研究  

Research on Transparency of Corporate Tax Accounting Statements under Environmental Tax System

作　　者：乔亮国[1] 

机构地区：[1]忻州师范学院

出　　处：《中国注册会计师》2018年第8期111-114,共4页The Chinese Certified Public Accountant

摘　　要：环境税收制度近些年受到了广泛的社会关注,与其相关的企业税务会计报表透明度的重要性逐步增强,从而保证了国家财政收入和税基的稳定。但目前企业税务会计报表信息透明度控制还存在信息披露不完整、现金流量与报表批注有漏洞和纳税申请难度高等问题。本文以会计信息透明度的标准为基础,通过分析探索提高税务会计信息透明度的有效途径,并基于相关数据调查提出完善税务控制体制、加强监督管理和提高人员素质等措施,提高税务会计报表的透明度和真实可靠性。In recent years, environmental tax system has attracted extensive social concerns, so the importance of the transparency of corporate tax accounting statements gradually increased and the stability of fiscal revenue and the tax base has thereby been guaranteed. At present, some problems still exist in the control of transparency of the information in such statements, such as incomplete information disclosure, loopholes in cash flows and accounting statements annotation and difficulties in tax payment applications. Based on the standards on the transparency of accounting information, this article analyzes and explores the effective ways to improve such transparency and puts forward some measures on basis of relevant data surveys, including improving the tax control system, strengthening supervision and management and raising personnel quality, so as to improve the transparency and reliability of tax accounting statements.

关 键 词：税务报表 透明度 会计信息 

分 类 号：F275.4[经济管理—企业管理]