纳税筹划在煤炭企业中的应用

Tax Planning Applied to Coal Enterprise

煤炭企业目前存在税负过高、压力过大的问题。根据煤炭企业的特点并结合增值税、企业所得税和其他税种的基本规定和优惠政策,提出了对煤炭企业各相关税种进行纳税筹划的策略,以达到降低煤炭企业税负、缓解煤炭企业经营压力的目的。

At present, there were tax burden too high and tax pressure too high problems existed in the coal enterprises. Ac- cording to the features of the coal enterprises, in combination with the value added tax, income tax of the enterprise, basis reg- ulation of the other taxes and favorable policy, the paper provided the tax planning tactics for each related tax of the coal en- terprises in order to reduce the tax burdens of the coal enterprises and to release the pressure of the coal enterprises.