论文部分内容阅读
受煤矿建设工期长、投资大、审批手续复杂以及会计人员对税务法规理解力等因素影响,煤炭企业在基建期间容易忽视一些涉税问题。本文以税务政策和企业案例,对煤炭企业基建期间的几个涉税问题进行探讨。一、增值税案例1:出售火工品××煤炭基建企业采取统一对外采购火工品并进行集中管理,各施工单位根据工程需要向××煤炭基建企业领购火工品,双方之间通过工
Due to the long construction period of coal mines, large investment, complicated procedures for examination and approval, and accounting personnel’s understanding of tax laws and regulations, the coal taxation issue is easy to overlook during infrastructure construction. This article discusses the tax-related issues during the infrastructure construction of coal enterprises based on tax policies and business cases. I. Value-added tax Case 1: Sale of pyrotechnic products ×× Coal-based infrastructures Enterprises adopt unified external procurement of pyrotechnic products and conduct centralized management. The construction units purchase the pyrotechnic products from ×× coal infrastructure enterprises according to the project needs, and the two parties pass work