矿业企业税收筹划探析

Analysis of tax planning for mining enterprises

税收筹划有利于矿业企业降低税负成本,减少税务风险。介绍了税收筹划及其意义,并给出了矿业企业税收筹划思路,包括利用盈亏互抵进行组织架构及关联交易价格调整,充分运用税收优惠政策降低税负,通过纳税时间筹划提升货币时间价值等,帮助矿业企业提升企业价值,提高企业竞争力,实现矿业企业可持续发展。

Tax planning is beneficial for mining companies to reduce tax costs and minimize tax risks.This paper introduces tax planning and its significance,and provides tax planning ideas for mining companies,including profits and losses offset to adjust organizational structures and connected transaction,making full use of tax preferential policies to reduce tax burdens,and optimizing the value of money through tax timing planning.These strategies help mining companies enhance their corporate value,improve competitiveness,and achieve sustainable development.