2011年4月8日,国家税务总局发布《关于煤矿企业维简费和高危行业企业安全生产费用企业所得税税前扣除问题的公告》,明确了维简费及安全生产费用税前扣除的操作,是新企业所得税法颁布后,第一次明确该类业务税前扣除问题,给煤炭行业带来了较大影响。本文就此公告中资本化支出税前扣除问题进行初步分析。 On April 8, 2011, the State Administration of Taxation issued the Announcement on the Pre-tax Deduction of Enterprise Income Tax on Weijian Fee for Coal Mine Enterprises and Safety Production Costs for High-risk Enterprises, which clarified the operation of pre-tax deduction for maintenance costs and production safety expenses, The new corporate income tax law was enacted, the first clear tax deduction of such operations, the coal industry has brought a greater impact. This article preliminarily analyzes the issue of deducting capitalized expenditures before tax in this announcement.