有效的税务筹划可以节约企业纳税成本,推动企业战略目标的实现。但是,当前我国税务界常常把税务筹划理解为具体税种税负的最小化,遵循的是一种“从问题到筹划方案”的“救火式”的思路。税务筹划效果差,涉税风险大。故本文提出,税务筹划应当在企业战略管理的指导下进行税务筹划,并探讨了煤炭企业税务筹划的重点领域。 Effective tax planning can save corporate tax costs and promote the realization of corporate strategic objectives. However, at present, the tax authorities in our country often interpret tax planning as minimizing the tax burden of specific taxes and follow the idea of ​​“fire-fighting” from “problem to plan”. Poor tax planning, tax-related risks. Therefore, this paper proposes that the tax planning should be conducted under the guidance of the strategic management of enterprises tax planning, and explored the key areas of tax planning of coal enterprises.