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道路运输是我国运输体系的重要环节,是我国经济体系的基础和前导性产业,为促进道路运输业的可持续发展,国家财政部、安监总局陆续发布了相关文件,对运输企业安全生产专项经费的计提使用及管理作出了明确的规定。本文就会计与税法对道路旅客运输业安全生产费用的处理差异,举例进行了详细分析。
Road transport is an important part of China’s transport system and the foundation and leading industry of China’s economic system. In order to promote the sustainable development of road transport industry, the State Ministry of Finance and General Administration of Work Safety issued relevant documents one after another and made special reports on the safety production of transport enterprises Provision for the use of funds and management made a clear provision. In this paper, accounting and tax laws on the road passenger transport safety costs of handling differences, for example, a detailed analysis.