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在油气田企业中,员工的劳务支出是企业经营成本的重要组成部分,也是企业会计工作的重点项目之一。本文以油气田中的生产性劳务支出为研究对象,阐述了在劳务支出的过程中会计处理和税务处理的主要特点,并就两者之间的差异进行了探讨分析,为进一步完善生产性劳务支出的会计和税务处理提供了新的思路。
In oil and gas field enterprises, the staff’s service expenditures are an important part of the enterprise operating costs and also one of the key projects of the enterprise accounting work. In this paper, the productive labor expenditures in the oil and gas field as the research object, elaborated the main features of the accounting treatment and tax treatment in the process of labor expenditures, and explored the differences between the two, in order to further improve the expenditure of productive labor The accounting and tax processing provides a new way of thinking.