煤炭行业所得税纳税筹划.docVIP

煤炭行业所得税纳税筹划 摘 要 随着我国税制改革的加强和税收法律的完善，企业到了一个全面税收的竞争市场内，税收的决策也逐渐成为了企业经营中的重要部分。企业财务活动中的减轻税负，谋求最大的经济利益成为企业理财的根本目的。纳税筹划作为对经营事项的事先筹划、选择与管理，追求税收负担最小化的经营管理活动而越来越受到人们的重视。煤炭行业是我国重要的战略性基础产业，但我国目前煤炭企业税制存在的结构不合理和税负过重的问题。本文剖析了煤炭企业行业与纳税特点，同时根据煤炭企业的实际经营情况，结合涉及的企业所得税的基本规定及优惠政策，在遵循煤炭企业从设立阶段到经营阶段的业务特点基础上，运用筹划法和经营活动筹划法，提出了对煤炭企业的经管活动进行整体纳税筹划的策略，并对这些策略使用过程中应注意的问题给予了启示。 关键词：煤炭企业；所得税；纳税企划 The coal industry income tax planning Abstract With the strengthening of our tax system reform and tax law improvement, the enterprise to a comprehensive tax competition in the market, tax decision also has become a key part of the enterprise operation. Reduce the burden of enterprise financial activities, and seek for the biggest economic benefits to become the enterprise financial management basic goal. Pay tax to plan for the operation of the matters as prior planning, selection and management, pursue the tax burden on business management activities and minimize more and more attention by people. The coal industry in China is an important strategic base industry, but our country at present the coal enterprise tax system existing unreasonable structure and tax burden overweight. This paper analyzes the characteristics of coal enterprise industry and pay taxes, and according to the actual situation of the coal enterprise management, combined with the basic of enterprise income tax involves regulations and preferential policy, in the coal enterprises set up stage from following the operation stage business characteristics based on the planning method and business activities planning method, this paper puts forward the coal enterprise managing activities for overall tax planning strategy, and the strategy to use process problems should be paid attention to the enlightenment. Keywords: coal enterprise Income tax Tax planning 目 录 1 前言 1 2 煤炭行业所得税纳税筹划相关研究 2 2.1 煤炭企业的行业特征 2 2.1.1 单一性 2 2.1.2 巨大性 2 2.1.3 有限性 2 2.2煤炭企业所得税纳税特征 2 2.3 煤炭企业所得税纳税筹划的意义 3 3 煤炭行业所得税税收负担现状 4 3.1 税源的缩减 5 3.2 税负水平不平衡 5 3.3 征管