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摘要:国家税务总局下发了《关于煤矿企业维简费和高危行业企业安全生产费用企业所得税税前扣除问题的公告》,对煤炭企业税收问题产生重大影响。如何理解并有效执行该公告,受到煤炭等...
摘要:国家税务总局下发了《关于煤矿企业维简费和高危行业企业安全生产费用企业所得税税前扣除问题的公告》,对煤炭企业税收问题产生重大影响。如何理解并有效执行该公告,受到煤炭等高危行业的高度关注。文章结合企业实际并依据税收理论,对维简费和安全费用财税处理问题进行探讨。
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The state administration of taxation issued the "about coal mining enterprises d Jane fees and the high-risk industry enterprise safety production cost of enterprise income tax deduction of problem announcement of, the coal enterprise have great influence on the tax problems. How to understand and effective implementation of this announcement, coal, and other high-risk industry by the high attention. Combining with the practical and theoretical basis for enterprise tax, the d Jane fee and security charge tax deal with issues were discussed.

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