Research On Shanxi Coal Enterprise Income Tax Planning Under The Background Of National And Local Tax Merger

In March 2018,in order to implement the plan of the 19 th CPC National Congress on deepening institutional reform,the full text of the plan for deepening the reform of the institutions of the Party and the state was released to the public.The plan clearly stated that the reform of the tax collection and management system of state taxation and local taxation should be carried out.As a pillar industry in Shanxi Province,the coal industry is undergoing supply-side structural reform,the work of "reducing production capacity" has been carried out smoothly,the industrial structure adjustment has been further optimized,the coal market has achieved a basic balance between supply and demand,and the coal price has rebounded,overall profits of coal enterprises pick up.However,Shanxi coal enterprises are still faced with problems such as high debts,difficulty in financing,and shortage of funds.Therefore,the reform policy of merging state and local taxes should be grasped,to explore actively whether Shanxi coal enterprises need to carry out tax planning under the new situation,so as to bring new development opportunities to enterprises.As one of the main taxes of Shanxi coal enterprises,enterprise income tax plays a vital role in the production and operation of enterprises.Only by actively planning the tax,can we effectively reduce the corporate tax burden,ease the pressure of production and operation of coal enterprises,and help the sound development of Shanxi coal enterprises.In the context of the merger of state and local taxes,Shanxi coal enterprises as the research object,around the theme of Enterprise Income Tax Planning is discussed.First of all,the author takes the definition of tax planning as the starting point,and combs many excellent documents about the methods and risks of tax planning at home and abroad,however,underthe new situation Shanxi Coal Enterprises Tax Planning case study is not much.Thirdly,on the basis of effective tax planning theory,Game Theory,risk management theory and Information asymmetry theory,this paper puts forward the goal of tax planning and introduces the methods of tax planning.Finally,the author analyzes the basic situation,operating situation and tax burden of Shanxi coal enterprises in detail,and concludes the problems existing in the tax planning under the new situation,that is,the latest tax preferential policies are not fully understood and should not be enjoyed,the finance personnel directly adopt the most direct and simple accounting treatment for the different business of the enterprise,so that the enterprise can not obtain the effect of deferring the payment of taxes that it could have enjoyed,etc.,the key method is to fully understand and make good use of the preferential tax policy,to compare the specific business of the enterprise with various methods,to get the best scheme,and to evaluate the expected effect,remind enterprises of the risks in the implementation of the program,and propose measures to address the risks.