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安全生产费的纳税调整是所得税汇算清缴中的一大难点,也是税务风险较大的一项涉税鉴证业务。为此,笔者重温《财政部关于印发企业会计准则解释第3号的通知》(财会〔2009〕8号,以下简称“8号文”)《企业所得税法》及其《实施条例》《财政部安全监管总局关于印发<企业安全生产费用提取和使用管理办法>的通知》(财企〔2012〕16号,以下简称“16号
Tax adjustment of production safety fee is a major difficulty in the settlement and payment of income tax, and is also a tax-related verification business with a large tax risk. To this end, I review the ”Notice of the Ministry of Finance on Issuing Accounting Standard No. 3 of Accounting Standards for Business Enterprises“ (Cai Kuai [2009] No. 8, hereinafter referred to as the ”No. 8 Document“), the Enterprise Income Tax Law and its Implementing Regulations Notice of the State Administration of Work Safety on Printing and Distributing the Administrative Measures on the Extraction and Use of Safety Production Costs of Enterprises (Cai Qi [2012] No. 16, hereinafter referred to as ”No. 16