税收政策法规对企业安全生产投入的影响及存在的问题

The Influence of Tax Policies and Regulations on the Investment of Enterprise Safety Production and the Existing Problems

为了进一步促进企业在安全生产投入方面的积极性,需要政府通过税收优惠政策法规的规定减轻企业的经营成本压力,现行税法的相关规定在安全生产专用设备购置费、社会保险及特殊工种保险费用、劳动防护用品支出等方面给予了企业一定的税收优惠政策,但通过对现行税收优惠政策法规及安全生产法律规范的分析发现,与安全生产相关的税收优惠政策法规存在着专业术语定义不清、配套规定滞后等问题,需要政府从规范立法技术、相关法律法规的互动,以及管理部门协作等方面进一步完善与企业安全生产相关的税收政策法规。

In order to promote the enthusiasm of enterprises in the aspect of production safety input, it is necessary for the government to reduce the operating costs of enterprises through preferential tax policies and regulations. The relevant provisions of the current tax law have given certain preferential tax policies to enterprises in the areas of production safety, special equipment purchase fees, social insurance and special type of work insurance expenses, labor protection articles and so on. But through the analysis of the current tax preferential policies and regulations, we find that the tax preferential policies and regulations related to production safety have some problems, such as the unclear definition of the technical terms and the lag of the supporting regulations. It is necessary for the government to further improve the tax policies and regulations related to enterprise safety production from the aspects of standard legislation, technology, relevant laws and regulations, and management cooperation.