Research On Tax Planning Of HX Company

Coal industry is an important basic pillar industry in our country, its thriving is related to various aspects of production and living, relationship to the national coal safety, it is of great economic impact and strategic significance. Coal enterprises carry out tax planning can save costs for the enterprise, to achieve maximum profits; Tax planning to ensure the enterprise to grow at the same time, for countries to provide a stable enough tax source. At present, China’s coal industry tax burden is heavier, restrict its long-term development. This situation has forced more coal enterprises actively seeking to reduce the pressure of tax, carrying out tax planning.This paper relying on HX company case as the background, on the basis of research results at home and abroad, from the standpoint of the enterprise, analyzed the coal industry development, the internal management and tax situation, and explore the advantages and problems to carry out the tax planning.On the analysis of the specific planning scheme combined with HX company in value added tax, enterprise income tax, resource tax and so on the actual case of tax planning, compare the effect of planning, to draw the best planning scheme. Finally, corresponding to evade the risk and summarizes problems, put forward the corresponding Suggestions in the planning.