Research On Tax Planning Of YHP Coal Company

Taxes are increasingly tied to each of us,and to every business.Tax planning is to point to in under the premise of comply with the tax law and relevant laws,through the entity business activities or investment behavior,such as tax matters make adjustments in order to achieve less tax and deferred pay a series of planning activities for the purpose.Tax planning is fundamentally different from tax evasion,tax evasion,tax fraud and tax resistance.Through tax planning for enterprises,tax burden can be reduced for enterprises,profit maximization can be achieved,and corporate competitiveness can be enhanced.In recent years,the development of the coal industry has been at a low point due to the impact of domestic and foreign environment.As the tax burden becomes heavier and heavier with the tax reform,coal enterprises begin to realize the importance of tax planning.Tax planning has become an important means for many large coal enterprises to enhance their productivity.Based on the above background,this paper studies tax planning of YHP coal company through six chapters.Through the nearly three years of financial and tax related comparison analysis shows that as profits enterprise tax burden is also gradually increased,the value added tax,enterprise income tax,individual income tax,resource tax is the duty.The financial staff of the company has not made special tax planning,so the space of tax planning is relatively large.At the same time,there are many problems that need to be paid attention to when the tax planning work is carried out,which should not be taken lightly when planning or implementing the plan.The tax planning personnel use various tax planning principles and methods,such as tax deferred method and tax split technology method,to plan the main tax categories,and make a comparison of the tax situation before and after planning,it is concluded that the tax saving effect is obvious after planning,which directly reduces more taxes for enterprises.In order to ensure that tax planning can achieve expected results,it is necessary to create a professional,technical and harmonious internal and external environment for tax planning from all aspects and roles.