天然气作为一种清洁高效的能源在我国得到了广泛的推广。但是,由于城市燃气企业不但属于企业,更具有公用事业性质,在涉及燃气管道初装费核算以及税务缴纳工作中面临一定的问题。首先对初装费涉及的核算问题以及税务缴纳问题进行了分析。进而从递延收益、施工建设项目投资两种核算方法入手讨论了初装费的核算方法。最后从初装费所涉及税务性质以及所得税角度对税务缴纳工作进行了讨论。 Natural gas as a clean and efficient energy in our country has been widely promoted. However, as urban gas enterprises are not only enterprises, but also have public utilities, they face certain problems in accounting for initial installation fee and tax payment for gas pipelines. First of all, the initial installation fee involved in the issue of accounting and tax issues were analyzed. Then from the deferred income, investment in construction projects, two accounting methods to discuss the beginning of the billing method. At last, the tax payment is discussed from the perspective of taxation and income tax involved in initial installation fee.