碳排放权会计核算差异下的涉税研判

Study and Judgment on Taxation Under Accounting Calculation Difference of Carbon Emission Rights

分析了目前碳排放权会计处理现状及其差异,进而阐述了不同会计处理方法下的税务处理差异,并针对税务处理问题提出对策性建议,认为可以进行合理税务安排。

The paper analyzed the accounting treatment status and differences of the present carbon emission rights and stated the taxation treatment differences under the different accounting treatment. The counter proposals were provided to the taxation treatment issues and the rational taxation arrangement could be conducted.