摘要
在我国煤炭行业供给侧结构性改革中,"产能置换"对于煤炭行业实现去产能,释放优质产能具有重要作用。在分析"产能置换"有关政策的基础上,研究了不同产能置换方式下的会计及税务处理方式,并提出了相应的促进"产能置换"的税收政策建议。
In the supply side structural reform of China＇s coal industry, ＂capacity replacement＂ plays an important role in achieving the de-capacity and releasing high quality capacity in the coal industry. On the basis of analyzing the relevant policies of ＂capacity replacement＂,this paper studied the accounting and tax treatment methods under different capacity replacement modes,and the corresponding tax policy recommendations to promote ＂capacity replacement＂ were proposed.
作者
曹建安
郭峰
Cao Jian＇an;Guo Feng(School of management, Xi＇an Jiao Tong University, Xi＇an 710049, China;Shanxi Yulin National Taxation Bureau, Yulin 719000, China)
出处
《煤炭经济研究》
2018年第4期31-36,共6页
Coal Economic Research
基金
国家自然科学研究基金资助项目(71472148)
关键词
产能置换
税务处理
政策建议
煤炭行业
capacity replacement
tax treatment
policy recommendations
coal industry
