Study On Tax Planning Of Coal Production Enterprises

China is a big energy producer as well as a major energy consumption nation.Coal as one of the three basic energy sources,has played an important role in the development of our national economy.In recent years,with the strenthening awareness of environment protection and the accelerating process of de-capacity,the economic growth mode has gradually become intensive and refined,and the coal product market has been gradually contracted.The disadvantages such as high energy consumption,serious pollution and higher cost of coal enterprises have gradually become prominent.The complex of taxes and tax burden have become the focused attention which coal enterprises,experts and scholars paid to.In order to solve many difficulties faced by coal enterprises,the govenment issued a series of policies so as to promote the transformation and upgrading of coal enterprises.Due to its tax-saving,improved management mechanism and expanded investment,tax planning has been gradually accepted by high-level enterprises and has become one of the important means for enterprise management to achieve efficiency,to optimize management and avoid risks.This paper starts with the tax planning mechanism,comprehensively making use of theories in financial management,taxation,and enterprise management,and it adopts methods such as reading,deducting,analyzing and summarizing,and taking XCK Group as a practical case to carry out tax planning issues for coal production enterprises.Systematic research has also been done here.Studies have shown that tax planning can bring huge tax-saving benefits,optimize management mechanisms,and promote enterprises to enhance market competitiveness.First of all,the paper refers to the introduction of tax planning concepts,target systems,planning measures,risk management and management systems raised in hand at home and abroad,and the research on tax planning has gradually become mature,but it still requires some hard work on reforming the management system and improving planning measures.Secondly,the paper outlines the concept,basic principles and technical measures of tax planning,introduces contract theory,utility theory,broken window theory and strategic management theory,and expounds the characteristics of the coal industry and the internal and external motivations for implementing tax planning.Meanwhile,In-depth discussion of coal enterprise tax planning lays a solid theoretical foundation for the whole paper.Thirdly,it analyzes the target system of tax planning for coal enterprises,and introduces the tax-related status and applicable tax policies with specific values such as value-added tax,enterprise income tax,resources tax,real estate tax and water conservancy construction fund,and analyzes the tax planning of coal enterprises and its situation and main problems that exist.Fourth,taking XCK Group as a case,it analyzed such things as cooperative housing construction,asset transfer,marketing pricing,procurement business,labor output,enterprise restructuring,depreciation of fixed assets,acceptance of donations,purchase of special equipments,and one-time offset assets not more than 5 million yuan.The planning,planning basis,risk planning and improvement measures of actual cases such as deduction and comprehensive utilization of resources show that the above operations have saved the enterprises 1.71 billion yuan in tax funds.It's evident and significant of the the effect they have had.Finally,it analyzes the risks and causes of tax planning of coal enterprises,and establishes a risk management system for pre-assessment,inprocess monitoring and post-evaluation,from internal environment,tax risk identification and assessment,control activities,information and communication,and internal supervision.In this regard,specific measures have been formulated to prevent tax risks.In a way,tax planning is safe and secure.Through the research of the thesis,in order to enrich the tax planning theory and practical guidance,it will promote the overall healthy development of XCK Group and the coal industry.