随着企业改善生产经营环境,以及对环境保护的日益重视,越来越多的纳税人开始重视绿化方面的投入。税法原则规定,企业实际发生的与取得收入有关的、合理的绿化费用,应凭能够证明有关支出确已发生的真实合规凭据,准予在计算应纳税所得额时扣除。目前,我国对绿化费用支出尚无明确的、具体的税收政策规定,纳税人对绿化费用的涉税处理及纳税申报感到不解或困惑,导致不能正确核算企业经营成果, As enterprises improve their production and operation environment and pay more and more attention to environmental protection, more and more taxpayers begin to attach importance to greening investment. The principle of the tax law stipulates that the reasonable afforestation expenses related to the income earned by the enterprise shall be deducted when calculating the taxable income by virtue of the actual compliance evidence that the relevant expenses have indeed been incurred. At present, there is no clear and specific tax policy in our country for greening expenses. Taxpayers are puzzled or confused about tax treatment and tax declaration of greening fees, resulting in failure to correctly calculate the operating results of enterprises,