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气体是燃气企业的主要经营产品,由于气体在计量、运输、使用等方面具备一定特殊性,从而使得燃气企业在税务会计处理中存在许多不同于一般企业的税收事项,需要在依据相关法规政策的基础上,对不同问题进行具体分析。而自用燃气作为一项特殊税收事项,必须理清会计处理思路,做好税收筹划工作。本文在阐述燃气企业税务会计处理事项的基础上,对自用燃气的会计和税务处理进行分析,并提出几点做好燃气企业税务会计工作的措施建议。
Gas is the main business product of gas enterprises. Due to the particularity of gas in the aspects of measurement, transportation and use, there are many tax matters different from general enterprises in gas accounting treatment. Therefore, Based on the specific analysis of different issues. Gas for personal use as a special tax matters, we must sort out the accounting treatment ideas, good tax planning. Based on the elaboration of tax accounting matters in gas enterprises, this paper analyzes the accounting and tax treatment of gas for personal use and puts forward some measures to improve the tax accounting in gas enterprises.