一、与煤炭相关的国家税费及会计政策的主要变化1.企业所得税法方面(1)煤炭企业购置符合规定的安全生产设备投资额抵免企业所得税应纳税额。根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》有关规定,公布的《环境保护专用设备企业所得税优惠目录》、《节能节水专用设备企业所得税优惠目录》、《安全生产专用设备企业所得税优惠目录》 I. Major Changes in National Taxes and Accounting Policies Related to Coal 1. Enterprise Income Tax Law (1) The amount of tax payable of the enterprise income tax should be deducted from the investment in production safety equipment purchased by the coal mining enterprises in compliance with the regulations. According to “The People’s Republic of China Enterprise Income Tax Law” and “People’s Republic of China Enterprise Income Tax Law Implementation Regulations,” the relevant provisions of the promulgated the “special equipment for environmental protection business income tax preferential directory”, “energy-saving water-saving special equipment corporate income tax preferential directory”, “safety Production equipment for corporate income tax preferential directory ”