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。 Analyzes the current situation and differences of accounting treatment of carbon emission rights, and then elaborates on the difference of tax treatment under different accounting treatment methods, and puts forward countermeasures for the tax treatment problems, and holds that reasonable tax arrangements can be made.