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通过对煤矿井下巷道有关情况的分析,陈述了煤矿井下巷道及其附属设施可以抵扣进项税的理由,并得出结论: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,是煤炭生产线的组成部分,煤矿井下巷道应该纳入增值税进项税抵扣范围,而不能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。
Through the analysis of the conditions of coal mine underground roadway, it states the reason that coal mine underground roadway and its ancillary facilities can deduct input tax, and draws the conclusion that coal mine underground roadway is the place where coal mine workers work during the production and is the safe production of coal mine Passage, is part of the coal production line, coal mine tunnel should be included in the scope of deductible VAT input tax, and not comparable with other structures, which not only in line with the actual production and management of coal enterprises, but also in line with tax incentives and fairness principle.