煤炭行业产品成本核算中会计实务涉税研究

Accounting Practice Tax Related Research in Product Cost Accounting of Coal Industry

煤炭资源具有不可再生性、不可重复使用性,让有效的矿产资源产生最大的经济效益和社会效益,才能使资源配置均衡。结合营改增等相关税收政策及煤炭企业实际情况,对煤炭行业产品成本核算的会计实务涉税业务进行研究,并对存在的问题进行分析,提出了有关对策及建议。

Coal resources are irrefragable and cannot repeatedly used, make more effective mineral resources produce the greatest economic and social benefits, can realize the allocation of resources balance. Combining tax policy of replacing the business tax with a value-added tax and the actual situation of coal enterprises, this paper conducts research on accounting practice tax-related business in product cost accounting of coal industry, analyzes of existing problems, and puts forward the relevant countermeasures and suggestions.