《环境保护税法》(以下简称“环保法”)于2018年1月1日实施,2017年6月26日财政部、国家税务总局联合发表了关于《环境保护税法实施条例(征求意见稿)》向社会公开征求意见的通知,这表示我国的“绿色税收制”更加完善。在“环保法”中已经明确了相应的税务处理,但是因为环保法尚未实施相应的会计处理也未公布。本文将基于“环保法”的税务处理提出相应的会计处理建议。 The “Environmental Protection Tax Law” (hereinafter referred to as the “Environmental Protection Law”) came into effect on January 1, 2018. On June 26, 2017, the Ministry of Finance and the State Administration of Taxation jointly issued the “Regulations on the Implementation of the Environmental Protection Tax Law (Exposure Draft ) ”Notice to the public for comments, which means that our country’s“ green tax system ”more perfect. In the “Environmental Protection Law” has been clear that the corresponding tax treatment, but because the Environmental Protection Act has not yet implemented the corresponding accounting treatment has not been announced. This article will be based on “Environmental Law ” tax treatment put forward the corresponding accounting treatment recommendations.