Research On S Coal Company’s Corporate Income Tax Planning

The "14th five year plan" clearly pointed out that fossil energy will account for about80% of primary energy structure,while coal accounts for about 68% of fossil energy,accounting for 55% of the disposable energy structure.In the next five years,even though the competition for the development of new and new energy is fierce,because of the situation of domestic resources such as "more coal,less oil and natural gas",coal is still an important resource in China.During the 13 th five year plan,although the achievements of the transformation of coal industry are obvious,the phenomenon of excessive tax burden of coal enterprises still exists,which restricts the development of coal industry.In order to develop innovation,enterprises must strictly regulate financial management.Tax burden minimization and profit maximization are important aspects of modern enterprise financial management.Tax planning is one of the effective ways to achieve the financial management objectives.Tax planning runs through all fields of financial decision-making of enterprises.Scientific planning plan will achieve a win-win situation of reducing tax burden and increasing income.In coal production enterprises,enterprise income tax accounts for a large proportion of enterprise tax,so it is of great significance to plan tax.This paper first summarizes the guidance scheme suitable for the development of s coal company based on the reference of domestic and foreign tax planning literature,learning the theoretical knowledge of tax planning and drawing lessons from the planning methods in typical cases.Secondly,this paper elaborates the basic objectives,principles and methods of tax planning.The enterprise mainly aims at reducing the tax cost and expanding the profit space,and achieving the balance between the minimum tax burden and the maximization of profit.Thirdly,the paper analyzes the tax burden of coal industry and the enterprise income tax of s coal company in detail,and points out the necessity of planning the enterprise income tax of s coal company.Then,the paper puts forward the optimization plan for these planning spaces,including the calculation method of sales income,the time of delay of tax obligation,the choice of purchase mode of fixed assets,the choice of depreciation method of fixed assets,the expenditure of large repair of fixed assets,salary and welfare expenses of vocational workers,education funds for employees The flexible adjustment of trade union funds and other aspects of the enterprise income tax planning plan design.Finally,this paper puts forward the obstacles that may be encountered in the implementation of tax planning plan.In order to guarantee the implementation of the tax planning plan of s coal company,the corresponding countermeasures are put forward.