浅析煤炭行业增值税纳税筹划  

Discussion on the Tax Planning of Value Added Tax in Coal Industry

作　　者：姚琼[1] YAO Qiong(China University of Mining and Technology Yinchuan College,Yinchuan 750021,China)

机构地区：[1]中国矿业大学银川学院,银川750021

出　　处：《中小企业管理与科技》2018年第23期41-42,共2页Management & Technology of SME

摘　　要：长期以来,煤炭行业一直是维持经济社会稳定发展的重要支撑产业,其行业发展水平对我国经济建设具有非常重要的意义。然而,由于我国税收改革的实施,煤炭行业中企业的纳税金额不断增加,给整个煤炭行业的发展带来了较大的压力。基于此,论文对我国煤炭行业的税负情况进行了分析,并对现阶段煤炭行业的增值税纳税筹划方面展开分析,希望能够为煤炭企业的税收工作提供有价值的参考。For a long time, the coal industry has always been an important supporting industry to maintain the stable development of the economy and society, the development level of the industry is of great significance to China＇s economic construction. However, due to the implementation of tax reform in our country, the amount of tax paid by enterprises in the coal industry is increasing, which brings great pressure to the development of the whole coal industry. Based on this, the paper analyzes the tax burden of coal industry in our country, and analyzes the tax planning of value added tax in coal industry at the present stage. Hoping to provide valuable reference for the tax work of coal enterprises.

关 键 词：煤炭行业 增值税 纳税筹划 

分 类 号：F406.7[经济管理—产业经济] F426.21