Research On The Tax Planning Of Ningxia A Coal Company

Tax is an important expense of the production and operation. In the condition of increasingly market competition fierce, the willingness is becoming urgent, which companies mean to reduce costs, improve financial management level and the overall strength of enterprises by tax planning, such as optimizing the organizational structure, improving the level of accounting and striving for the preferential policy. Especially for the coal industry, the market position of buyers and sellers has converted rapid, and the coal companies face considerable competitive pressure for survival and sustainable development pressure, so reducing overall costs, improving market competitiveness and improving the ability to resist risks have become the practical problems that coal enterprises need to solve. Tax planning is becoming a powerful means to achieve sustainable development in the energy sector by improving financial management, enhancing market competitiveness and risk resistance capability. Based on comprehensive analysis of tax planning background, meaning and purpose, this paper states tax planning for businesses, especially the need for coal enterprises, describes tax planning on the basis of existing research on the theory.For example of Ningxia A Coal Company, this paper analyze present situation, such as from the basic conditions, operating conditions, financial situation and the tax situation. It analyzes the impact of new tax on coal companies from value added tax, corporate income tax, resources tax and other taxes. A combination of Ningxia A Coal Company specific taxable activities carried out highly targeted tax planning analysis, it summarizes the different types of taxes and various tax-related aspects of tax planning strategies, calculates the actual savings of the plan income tax saving, provides useful reference for coal enterprises to reduce overall costs and improve financial management.