金税四期背景下煤炭企业税务风险及防范

Tax Risks and Prevention of Coal Enterprises under the Background of Golden Tax Project Phase IV

金税四期背景下,税收监管实现从“以票管税”到“以数治税”,税收服务进入数字化、信息化、智能化时代。结合实际工作经验,提出了合规建设、数字化建设、业财税融合,以及充分利用现有税收优惠等政策,为煤炭企业税务风险管理提供可供借鉴的经验。

In the context of Golden Tax Project Phase IV,with tax supervision shifted from"managing taxes with invoices"to"governing taxation digitally",tax services have entered the era of digitization,informatization,and intelligence.Due to national regulation system and other reasons,traditional invoicing activities of coal enterprises through business operations by affiliation and truthful invoicing on behalf of others,cause non-compliant behaviors such as sales without invoices and name-changing sales to be easily exposed.In the presence of tax risks of coal enterprises,an analysis has been made on the background and characteristics of the development of Golden Tax Project Phase IV and the tax related risks of coal enterprises.Based on practical work experience,this paper proposes such countermeasures as compliant development,digitalization,integration of business,finance and taxation,and full utilization of existing tax incentives,providing valuable experience for tax risk management in coal enterprises.