全面营改增对煤炭企业的影响及税务筹划

The Influence Caused By Comprehensive Reform Program to Replace The Business Tax With a Value-added Tax On Coal Enterprise and Its Tax Preparation

2016年5月1日,国家全面推开营改增试点,将建筑业、房地产业、金融业和生活服务业纳入营改增范围,营业税正式退出税收舞台。分析了全面营改增政策对煤炭企业的影响,提出了在新的税收环境下,煤炭企业应采取的税务筹划措施,力争在税法许可范围内寻求企业利益最大化。

Since May 1, 2016, China has fully implemented the reform program to replace the business tax with a value-add- ed tax, includes construction, real estate, finance and life services into the camp of above program, and business tax is com- pletely withdrawn from the tax stage. This article analyzes the comprehensive reform program＇ s influence on coal enterprise, puts forward tax preparation measures should be taken by coal industry, to response to new tax environment, and to seek enter- prise benefit maximization within the scope of tax law.