关于煤炭成本核算框架的政策建议

Policy recommendations on the cost accounting framework of coal

以淮南矿业 (集团 )有限责任公司为例 ,提出煤炭企业全口径成本核算应当增加安全成本、发展成本、井巷维简费、工资成本、特困群体救助成本、改革稳定成本等。研究了煤炭企业税负的现状 ,提出增值税、个人所得税的减税建议。

Using Huainan Mining Group as an example, the paper puts forward that safety cost, development cost, shaft and tunnel maintenance fee, manpower cost, Poverty-stricken population aid cost and reform cost should be included in the cost accounting. This paper also studies the present status of taxation of coal enterprise and suggests that added value tax and individual income tax should be decreased.