Research On Tax Planning Of HX Coal Company Under The Background Of Tax Reduction And Fee Reduction

Tax payment is not only an enterprise's obligation but also an important expenditure,while scientific and legal tax planning is an important way to save enterprise cost,increase enterprise profit and maximize enterprise value.Since the state implemented a large-scale tax reduction and fee reduction,it has become an important measure to help enterprises reduce their burden and stimulate market vitality to promote high-quality economic development.Meanwhile,legitimate,reasonable and law-based tax planning has been increasingly promoted and encouraged.To carry out tax planning,it is necessary to make clear the definition of tax planning,its strategic positioning and goal setting,specific practice and planning methods,identification,management,prevention and control of potential risks and corresponding measures.However,the coal industry has large operating income,high production cost,relatively heavy tax burden,complex business and more taxes involved,and the overall profit level is closely related to the leveling control.With the increasing requirements of environmental protection and the increasing pressure of governance,it is feasible,necessary and effective for coal enterprises to save money by tax planning.HX coal company as a typical coal enterprises,such as coal mining,mining,washing project as the main business,in the process of business management and tax field,such as insufficient consciousness of tax planning,using the tax preferential policies is not enough,lack of overall design issues such as tax planning,by using the general policy,industry policy,tax cuts Jiang Fei new preferential measures,its tax tax effect is very obvious.At the same time,it plays an important role in further grasping the important strategic opportunity period,realizing its own high-quality development,promoting the healthy development of the whole coal industry,and improving the overall tax compliance of enterprises.Based on the overall development of the coal industry and the specific business and actual operation status of HX coal company,this paper summarizes the effective targeted planning methods on the basis of referring to relevant domestic and foreign literature.After in-depth research on effective tax planning theory,combination tax saving theory and information asymmetry theory,this paper analyzes the basic financial situation,basic tax payment situation and current status of tax planning of HX coal company,and makes clear the necessity of tax planning of HX coal company.By finding the problems existing in the production and operation process,on the basis of value added tax,enterprise income tax,individual income tax and other related tax regulations,clearly put forward the specific tax planning scheme,including company tax planning objectives,planning principles and ideas,planning and design,and the corresponding risk safeguard measures,make the plan to the company's overall business development has the very strong pertinence and practicability.Has occurred in the concrete planning design,for the research and development expenses,entertainment expenses,donation expenditure,preferential policies,such as business tax optimization,to be conducted by the company financing,purchase and fixed assets depreciation,and forms a new branch to determine business tax planning,and eventually reach expected effect of planning.Through the overall research and planning of this paper,the tax payment amount and tax burden of HX coal company are reduced to a certain extent,and the enterprise cost is reduced,which is conducive to the overall improvement of its market competitiveness and business value.For other coal enterprises,it has carried out beneficial practices for them to carry out reasonable tax avoidance and promote their own sustainable development,and provided a more systematic and effective theoretical analysis framework and case guidance for future tax planning of coal enterprises,which has a good reference value and significance.For the entire coal industry,the funds saved by tax planning can be used for technological innovation,purchase of energy-saving equipment and investment layout of new industries,which coincide with the national green development strategy and sustainable development strategy,and contribute to environmental protection,as well as the transformation,upgrading and sustainable development of the enterprise.At the same time,it is consistent with the current national concept of tax reduction and fee reduction and burden reduction for enterprises,which can be used as a reference and guidance for the implementation of national tax policy and development concept.