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本文就安生生产费用的提取依据及使用范围、提取及使用的会计处理以及提取的安全生产费用是否能税前扣除等问题进行了分析,以便对实务工作有所帮助。
This paper analyzes the basis and scope of the extraction of the production cost of An-Sheng, the accounting treatment of the extraction and use and the deduction of whether the safety production cost of the extraction can be deducted before tax so as to be helpful for practical work.