Q钟税官:我公司是一家大型矿山企业,2013年预提了350万元维简费,实际发生支出280万元,剩余70万元尚未使用。请问我公司提取的维简费应如何税前扣除?某矿山企业A某矿山企业:2013年11月28日,国家税务总局发布了《国家税务总局关于企业维简费支出企业所得税税前扣除问题的公告》(国家税务总局公告2013年第67号),对企业维简费支出的企业所得税税前扣除问题进行了明确,公告第一条规定,企业实 Q Zhongli Guan: My company is a large-scale mining enterprise. In 2013, it accrued a fee of 3.5 million yuan for the maintenance operation. Expenses incurred were 2.8 million yuan and the remaining 700 thousand yuan was not used yet. May I extract the company how to reduce the cost of pre-tax deduction? A mining company A mining company: November 28, 2013, the State Administration of Taxation released the "State Administration of Taxation on the company to pay the expense of deducting enterprise income tax deduction (State Administration of Taxation Announcement No. 67 of 2013) clarified the pre-tax deduction of corporate income tax on the company’s maintenance and expenditure expenditures. According to Article 1 of the announcement, the enterprise