在企业所得税汇算清缴纳税申报审核鉴证工作中,煤炭企业是税务师事务所重要的鉴证客户。由于煤炭行业是高危行业,必须计提安全费、维简费,但是其安全费、维简费的会计处理和纳税调整一直是困扰企业和税务机关的一个难点。在一年一度的所得税汇算清缴工作即将来临之际, In the enterprise income tax final payment tax declaration review and verification work, the coal business tax firm is an important forensic clients. As the coal industry is a high-risk industry, safety fees and maintenance costs must be taken into account. However, the accounting treatment and tax adjustment of safety fees and maintenance costs have always been a challenge for enterprises and tax authorities. In the annual income tax settlement is coming,