煤炭企业所得税纳税筹划

Tax Payment Planning of Income Tax in Coal Enterprise

以煤炭企业主体税种之一的所得税为例,阐述了纳税筹划的内涵、主要内容及煤炭企业开展税收筹划的具体途径,并对煤炭企业税收筹划进行了实务解析,阐明煤炭企业税收筹划的客观条件及应注意的事项。

Based on the income tax, one of the main tax categories in the coal enterprise as a case, the paper stated the connotations and main contents of the tax payment planning and the certain accesses of the tax payment planning conducted in the coal enterprise. A practical analysis was conducted on the tax payment planning of the coal enterprise. The paper stated the objective conditions and the noted items of the tax payment planning of the coal enterprise.