“营改增”作为作为我国税收制度的一项重大改革,对煤炭企业而言既是机遇又是挑战,它对煤炭企业管理带来更多的标准要求,但同时避免了原本税收制度重复征税的弊端。本文中探讨了“营改增”改革的大背景以及对煤炭企业税收的影响。 As a major reform of the tax system in our country, “reforming the battalion by the battalion” is both an opportunity and a challenge for the coal enterprise, which brings more standard requirements to the management of coal enterprises, but at the same time avoids duplication of the original tax system The drawbacks of taxation. This article explores the background of the “reform of the VAT reform” and its impact on the tax revenue of coal enterprises.