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煤炭是我国的主要能源以及重要的战略物资,煤炭具有不可代替性,煤炭工业是重要的战略性基础产业。如今,我国的煤炭企业现行的税收制度在税收的宏观环境方面还不够完善,本文主要讨论煤炭企业的纳税筹划方面的几个问题,并提出一些建议。
Coal is China’s major energy source and an important strategic material. Coal is irreplaceable. The coal industry is an important strategic basic industry. Nowadays, the current tax system of our country’s coal enterprises is still not perfect in the macroeconomic environment of taxation. This article mainly discusses some problems in tax planning of coal enterprises and puts forward some suggestions.