Coal Enterprises In Tax Planning

The economy market of China will further open up by the time of its accession to the WTO and the development of market economy , Enterprises are facing a more complex and ever-changing market environment and becoming a main independent and self-financing market operators ,the competition of this market has became increasingly fierce. So, how to boost competitiveness and profitability of the enterprises and achieve financial management objectives of a modern enterprise become the primary issues. The objective is Maximize value .The size of the tax burden impact the costs level directly. So companies must consider the important factors of tax cost when they consider their production and management strategies .Tax planning is a effective measure to reduce tax burden reasonably but does not violate tax laws and regulations, increase profits, safeguard the economic interests of enterprises , and thereby enhancing the competitiveness of enterprises effectively. Therefore more and more enterprises pay much attention on it. Coal industry is the Strategic basic industries in China, but recently the irrational tax system structure and the unfair tax burden are adverse to coal corporation. So Coal enterprises should make efforts to control taxes burden at a low level, focus on comprehensive Tax Management and then build tax planning system.This essay is based on basic theory , Analysis the tax characteristics and existing problems of an existing tax system in coal cororation. According to the actual operating conditions, this essay, that With the basic requirements and tax preferential policies ,follow the operational characteristics from establishment stage to operational phase, used the kinds of different taxes and operating activities methods, proposed overall tax planning strategies to the operating activities. And then revealed some proplems which Coal corporation should pay attention to in the using process .