Research On Tax Planning Of Coal Enterprises From The Perspective Of Green Tax

Since the reform and opening up,the rapid development of social economy and environmental problems inevitably appear,such as environmental pollution and resource consumption.Faced with these problems,China immediately issued relevant tax laws,expecting to exert certain pressure on polluting enterprises by transforming external costs of destroying the environment into endogenous costs,thus forcing enterprises to protect the environment and reduce waste of resources.In 2018,the Environmental Protection Tax Law was introduced.This is the first green tax specially set up to protect the environment in China;In 2020,the resource tax law upgraded from the resource tax regulations was officially implemented,and China’s green tax system was initially formed.With the gradual improvement of environmental protection standards,the green tax burden of enterprises,especially those with heavy pollution,will become larger and larger.Coal enterprises will undoubtedly become large taxpayers of green tax.The phenomenon of air pollution and water pollution of coal enterprises is more prominent,and the pressure of green tax is increasing,and the profit space is constantly squeezed and the competitiveness is weakened.Therefore,if coal enterprises want to develop well under the environment of more and more strict environmental protection standards,it is necessary to reduce the green tax burden of enterprises as much as possible through green tax planning to achieve green sustainable development of enterprisesFirst of all,based on the theory of tax planning,this thesis chooses five green taxes including value-added tax,enterprise income tax,environmental protection tax,resource tax and land use tax,which are related to environmental protection and suitable for coal enterprises by using literature research,case analysis,comparative analysis and quantitative analysis.Secondly,on the premise of sorting out and analyzing the relevant preferential tax policies,combined with the actual situation of Yankuang Energy,this thesis designs a green tax planning scheme that conforms to the enterprise strategy and is suitable for coal enterprises and shows the tax saving effect.It is found that Yankuang Energy has not only obtained economic benefits but also increased environmental benefits through green tax planning,which is in line with the original intention of national green tax.Finally,the thesis puts forward five safeguard measures for tax planning: pay attention to the change of green tax policy,provide talent guarantee for green tax planning,strengthen inter-departmental cooperation,and promote accounting for green strategy of enterprises.