摘要
为了有效降低煤炭企业的纳税成本,增加企业的税后利润,提高煤炭企业在市场中的竞争力。通过煤炭企业瓦斯综合利用的纳税筹划案例,阐述了煤炭企业纳税筹划的可行性与纳税筹划过程中可能存在的纳税风险,以及防控措施。
In order to effectively reduce the taxation cost of the coal enterprises, to increase the profit after tax of the enter- prise and to improve the market competitive power of the coal enterprise, with the taxation panning case of the gas comprehen- sive utilization of the coal enterprise, the paper stated the feasibility of the taxation planning of the coal enterprise and the tax- ation risk and risk prevention and control measures during the taxation planning process.
出处
《煤炭经济研究》
2013年第9期91-93,100,共4页
Coal Economic Research
关键词
纳税筹划
纳税风险防控
煤炭企业
coal enterprise
taxation planning
taxation risk prevention and control