随着社会经济的不断发展,安全费用中的会计与税务处理越来越受到煤炭企业的重视。通过采取相应的措施,强化安全费用会计及税务处理的过程,使煤炭企业安全费用会计及税务处理更加规范化。本文主要就新形势下煤炭企业安全费用的计提标准和适用范围、会计处理及税务处理进行分析,以提高煤炭企业安全费用会计及税务处理的工作效率,从而提升煤炭企业的经济与社会效益。 With the continuous development of social economy, the accounting and tax treatment in the safety expenses are paid more and more attention by the coal enterprises. Through the corresponding measures to strengthen the accounting and tax treatment of safety costs of the process, so that coal enterprises safety accounting and tax treatment more standardized. This article mainly analyzes the criteria and applicable scope, accounting treatment and tax treatment of the safety expenses of the coal enterprises in the new situation so as to improve the work efficiency of accounting and tax treatment of the safety expenses of the coal enterprises so as to enhance the economic and social benefits of the coal enterprises.