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煤炭企业隶属于现在的采掘企业,目前依据我们国家的相关税法,煤炭企业存在有包括资源税、增值税、矿产资源补偿税等等各种项税收负担。面对当下这些繁重的税收,既要依靠国家税收体制的完善,我们煤炭企业自己也要在税法允许内进行一些合理的筹划,来达到降低税收负担。本文章对国有大型煤炭企业承受的税收负担过重的原因进行了仔细分析,提出了大型煤炭企业进行税收筹划的一些具体对策和建议。
At present, coal enterprises belong to the current extractive enterprises. According to the relevant tax laws of our country, there are various tax burden on coal enterprises including resource tax, value added tax, mineral resources compensation tax and so on. In the face of these heavy taxes nowadays, we must rely on the improvement of the state tax system, and our coal enterprises themselves must make some reasonable plans within the tax law to reduce the tax burden. This article carefully analyzes the reasons why the state-owned large-scale coal enterprises bear the heavy tax burden and puts forward some concrete countermeasures and suggestions on tax planning for the large-scale coal enterprises.