绿色税收政策背景下海螺水泥增值税纳税筹划研究

Research on Value-Added Tax (VAT) Tax Planning of Conch Cement under the Background of Green Tax Policy

摘要: 在“双碳”战略驱动绿色税制改革深化的背景下，增值税的绿色激励属性日益凸显，对高耗能制造业的税务管理提出了全新要求。本研究以水泥行业龙头企业海螺水泥为案例，聚焦绿色税收政策背景下的增值税纳税筹划问题。通过文献研究与案例分析相结合的方法，系统梳理了海螺水泥2020~2024年间的税务实践。研究发现，企业已初步构建绿色税收响应机制，通过资源综合利用退税、优化绿色运输结构等方式有效降低了增值税税负，体现了环保投入与税务效益的协同。然而，其筹划工作仍存在系统性短板：绿色供应链进项抵扣不足、环保投资与税收优惠衔接不畅、业财税协同机制缺失等问题，制约了政策红利的充分释放。为此，本研究提出系统性优化路径：强化绿色采购与进项源头管理、构建绿色物流的税务处理规范、提升退税政策响应效率，并最终通过构建业财税一体化协同管理体系加以保障。本研究不仅为海螺水泥提供了具操作性的筹划优化方案，也为正处于绿色转型攻坚期的制造业企业，如何合法合规地利用税收工具实现环境效益与经济效益的双重提升，提供了重要的理论借鉴与实践范式。

Abstract: Against the backdrop of the “Dual Carbon” goals driving the deepening reform of the green tax system, the green incentive attributes of Value-Added Tax (VAT) have become increasingly prominent, posing new requirements for the tax management of high-energy-consuming manufacturing industries. This study takes Anhui Conch Cement, a leading enterprise in the cement industry, as a case study, focusing on VAT tax planning issues within the context of green tax policies. Employing a combination of literature review and case analysis, it systematically examines the company’s tax practices from 2020 to 2024. The research finds that the company has initially established a green tax response mechanism, effectively reducing its VAT burden through measures such as VAT refunds for comprehensive resource utilization and optimizing green transportation structures, demonstrating a synergy between environmental investment and tax benefits. However, shortcomings remain in its systematic planning: insufficient input tax deduction within the green supply chain, poor linkage between environmental investments and tax incentives, and a lack of integrated business-finance-tax collaboration mechanisms, all of which constrain the full realization of policy benefits. Consequently, this study proposes a systematic optimization path: strengthening green procurement and source management of input taxes, establishing standardized tax treatment for green logistics, improving the efficiency of responding to refund policies, and ultimately ensuring implementation through the construction of an integrated business-finance-tax collaborative management system. This research not only provides actionable optimization plans for Conch Cement but also offers significant theoretical reference and practical paradigms for manufacturing enterprises in the critical phase of green transformation on how to legally and compliantly utilize tax tools to achieve dual enhancement of environmental and economic benefits.