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由于煤炭企业是属于采掘企业,根据我国税法的规定,煤炭企业要负担的税收包括:矿产资源补偿税、资源税以及增值税等等。要想减少税收负担,在合法的范围内,企业可以做好严密的税收筹划,从而达到减少税收负担的效果,提高企业经济效益。本文对煤炭企业沉重的税收负担进行探讨,根据我国的国情以及煤炭企业的具体情况,提出税收筹划控制建议。
As coal enterprises belong to extractive enterprises, according to the provisions of our tax law, the taxes that coal enterprises should bear include: mineral resources compensation tax, resource tax and value added tax. In order to reduce the tax burden, within the legal scope, enterprises can make sound tax planning so as to reduce the tax burden and increase their economic benefits. This article explores the heavy tax burden of coal enterprises, according to China’s national conditions and the specific circumstances of coal enterprises, proposed tax planning and control recommendations.