做好纳税筹划　提高煤炭企业经济效益

Well Done Taxation Plan to Improve Economic Benefit of Coal Enterprise

介绍了煤炭企业基建期和生产经营期税务筹划的思路和方法。指出,煤炭企业应首先了解国家针对煤炭行业所有税收的基本政策和各种优惠政策,以税收优惠政策为切入点,结合行业特点和企业自身情况,根据企业经营模式,选择节税方式。

The paper introduced the idea and methods of the taxation plan during the construction period and the production and operation period of the coal enterprise. The paper pointed out that the coal enterprises should be first to understand the basic policies and different favorable policies of all taxations related to the coal industry. Taking the taxation favorable policy as a breakthrough point, in combination with the industrial features and the enterprise＇ s conditions and according to the busi- ness operation mode of the enterprise, a tax saving mode was selected.