The Research On Tax Planning Of Coal-to-oil Enterprise

Energy security is an important guarantee for the smooth operation of a national economy,and it is important issue related to the national economy and the people's livelihood.However,in recent years,the energy and environmental issues are becoming increasingly prominent in our country.For a long time,Chinese energy structure is characterized by more coal and less oil.Some related statistics showed that Chinese foreign dependence on oil consumption exceeded 60% for the first time in 2015,and50% is international recognized warning line.Up to 2016,this target run up to65%.At the same time,as the main fuel of our country,coal has brought serious environment problems and caused many problems of production and life.Under this background,it is very important to develop coil-to-oil.This project can extend the coal industry chain,and improve the utilization efficiency of coal.Thereby it is conducive to the protection of national energy security and the development of clean energy technology.However,the coal-to-oil companies face huge tax burden at present.On the one hand,tax is an important part of enterprise cost,so tax planning contributes to reducing enterprise operation cost;On the other hand,reasonable tax policy is helpful to improve production enthusiasm of coal-to-oil enterprises.In response to national energy strategy and realizing sustainable development of coal-to-oil enterprises,this paper conducts an in-depth and systematic study on the tax planning issues of coal-to-oil enterprises.Firstly,this paper introduces the background and significance of the research,and summarizes the insufficiency in the research about tax planning,oil taxes and coal deep-processing of coal-to-oil enterprises by summing up the research literature at home and abroad.Secondly,the paper makes an overview of concept about tax planning and coal-to-oil enterprises,and comparescoal-to-oil enterprises and traditional oil refining enterprises.Thirdly,the paper conducts a study on current situation,problems and causes of tax planning and tax policy.Fourthly,the paper focuses on designing tax planning according to problems and causes,such as the insufficient understanding of tax planning,lack of organization structure,ignoring the positive role of planning and shortage of planning personnel.Fifthly,compare coal-to-oil with traditional oil refining to point out the irrationality of coal-to-oil enterprises' tax burden,and then put forward suggestions on reforms of taxes.Finally,we can draw a conclusion.The research in this paper is expected to rich theoretical system of tax planning and to provide theoretical reference and practical guidance for petroleum enterprises to carry out scientific and effective tax planning.