Research On Tax Planing Of Hei Baoshan Coal Company

For taxpayers,it is their binding obligation to pay taxes according to law.But tax,as part of a company's expenditure,is also of great economic interest to them which will influence companies' cost and profitability.Modern enterprises have many rights including the right of self-preservation,the right of autonomy,and the rights to development and life.Of these rights,the right of self-preservation involves the concept that companies have the right to protect their own economic interest.Tax is closely related to the interest of an enterprise,so on the premise of abiding by the law,enterprises have the right to undertake tax planning to ensure their interest.To achieve that,companies can take certain tax planning measures,such as optimizing the organizational structure,enhancing the accounting capability,making full use of the preferential policies of the country,etc.,to make the management cost reduction without no longer carrying heavy tax burdens,thus reinforcing their comprehensive competitiveness and further improving their financial management level.This paper,based on domestic and international research on corporate tax planning,maintains that our country's coal enterprises,on the one hand,face intense market competition and on the other hand,the coal resources are getting exhausted,so the whole industry is in a sluggish situation.How to reduce the overall cost,strengthen the core competitiveness and enhance the ability to resist risks is very urgent for the coal industry to deal with.And tax planning is an effective way to tackle this problem.Therefore,coal enterprises have a strong inclination to make tax planning.With Hei baoshan Coal Company as the research object,using literature research,qualitative,quantitative and comparative analysis as means of research,this paper expounds the basic situation of the company and its present tax situation.This paper also puts forth a project design and safeguard measures on tax planning for the company based on its current development conditions,which are of great importance for the company to improve tax management,competitiveness and promote its sustainable development.