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本文根据国家税收法律法规,探索采矿企业税收筹划空间,合理设计税收筹划流程,科学确定税收筹划方案,做到国家权益与纳税人权益的兼顾。研究表明,根据采矿企业生产经营特点,对企业税负状况、生产经营和财务活动的分析判断,构建合理税收筹划流程,制定税收筹划方案,有利于引导采矿企业依法开展税收筹划,降低税收筹划风险。
Based on the national tax laws and regulations, this paper explores the tax planning space for mining enterprises, rationally designs the tax planning process and scientifically determines the tax planning plan so that the rights and interests of the state and taxpayers are balanced. The research shows that according to the characteristics of the production and operation of mining enterprises, it can analyze and judge the status of enterprises’ tax burden, production and operation and financial activities, construct a reasonable tax planning process and formulate a tax planning scheme, which is conducive to guiding mining enterprises to carry out tax planning according to law and reduce tax planning risk .