煤矿企业重组后企业所得税管理中存在的问题及改进——以山西省煤矿企业为例

Existing Problems in Enterprise Income Tax Management after Restructuring of Coal Mining Enterprises and Their Countermeasures:The Cases of Coal Mining Enterprises in Shanxi Province

煤矿企业兼并重组是促进经济社会转型跨越发展的一项重大战略决策。本文通过对山西省煤矿企业重组后企业所得税管理中存在的问题进行分析,提出了完善企业所得税管理的有关建议。

The M＆A of coal mining enterprise is a major strategic decision for the economic and social trans- formation and leap-forward development. By analyzing the existing problems concerning enterprise income tax management after the restructuring of coal-mining en- terprises in Shanxi Province, this paper puts forward some relevant suggestions on improving the policies of enter- prise income tax management.