煤矿井下巷道是煤矿员工在其间生产作业的场所,是煤矿安全生产的通道,是煤炭生产线的主要组成部分,应该将煤矿巷道纳入增值税抵扣范围,而不能将煤矿巷道与其他构筑物相提并论,这不仅符合煤炭企业生产经营实际,也符合税收的适度性与公平性原则。 Underground coal mine tunnel is a place where coal mine workers work in the interim. It is the channel of coal mine safety production and the main component of coal production line. Coal mine roadway should be included in VAT deductible range, but can not be compared with other structures. Not only in line with the actual production and management of coal enterprises, but also in line with the tax and the principle of fairness.