大型煤炭生产联合企业核算的特点一般是几十家甚至上百家的非独立核算的煤矿、选煤厂、物资供应处、产品销售处、铁路运输处、工程建设处等，均不作为独立申报纳税的主体，而是合并会计报表后由煤炭联合（集团）公司统一向税务机关申报纳税，同时存在不并表单位（独立核算，单 The characteristics of large-scale coal production joint accounting are generally dozens or even hundreds of non-independent accounting coal mines, coal preparation plant, material supply office, product sales office, railway transportation office, construction office, etc., are not as an independent declaration But the main body of tax payment, but after the merger of accounting statements by the Coal Union (Group) Company to declare tax uniform tax authorities, there are not consolidated units (independent accounting, single