浅析煤矿企业安全费用税前扣除办法  

Discussion on measures for the pre-tax deduction of safety cost of coal enterprises

作　　者：王利军 宋照峰 

机构地区：[1]枣庄矿业集团有限责任公司,山东薛城277000 [2]枣庄矿业集团付村煤业有限公司,山东微山277605

出　　处：《山东煤炭科技》2014年第10期177-179,共3页Shandong Coal Science and Technology

摘　　要：《国家税务总局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》(国家税务总局2011年第26号公告,以下简称26号公告)对煤矿企业安全费和维简费的税前扣除进行了明确,从而结束了煤矿企业和税务机关多年来就两项费用在所得税汇缴时能否税前扣除和如何扣除的争议。本文重点结合煤矿企业会计核算的特点,举例分析和阐述煤矿企业在安全费用的提取、使用和税前扣除时如何具体执行"26公告"的规定。＂announcement of the State Administration of Taxation on the pre-tax deduction of coal mine enterprises Victoria Jane fees and high-risk industry enterprise safety in production cost of enterprise income tax＂ （the State Administration of Taxation in 2011 Announcement No. twenty-sixth, hereinafter referred to as the Announcement No. 26） on the coal mine safety cost and maintenance fee of pre tax deduction of a clear, thus ending the coal mining enterprises and the tax authorities for many years on two charges in the income tax payment when whether pre tax deduction and how to deduct the controversy. This paper combined with the characteristics of accounting in the coal mine enterprises, analyzes and expounds the coal mine enterprises, in the use of security costs extraction and pre-tax deduction to speciifc implementation of the ＂26 notice＂.

关 键 词：安全费用 税前扣除 操作实务 

分 类 号：F275.2[经济管理—企业管理]