纳税筹划以不违反国家税收法律、法规,以维护企业经济利益、合理降低企业税负、增加利润,从而增强企业竞争力的有效手段而得到越来越多企业的重视。煤炭工业是我国重要的战略性基础产业,目前我国煤炭企业现行税制存在税制结构不合理和税赋过重的问题。煤炭企业应针对本企业具体情况全面进行税收管理,建立纳税筹划制度,努力使税赋控制在较低水平。 Tax planning is valued by more and more enterprises with effective measures that do not violate the tax laws and regulations of the country, safeguard the economic interests of enterprises, reasonably reduce the corporate tax burden, increase profits and enhance the competitiveness of enterprises. Coal industry is an important strategic basic industry in our country. At present, the current tax system of coal enterprises in our country has the problem of unreasonable tax structure and excessive taxes. Coal enterprises shall, in accordance with the specific conditions of their own enterprises, conduct a comprehensive tax administration, establish a tax planning system and strive to keep the tax control at a relatively low level.