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营业税改征增值税是我国一项重要的结构性减税措施。目的通过优化税制结构减轻税收负担,但是“营改增”后煤炭产品增值税税率上调造成煤炭企业负担进一步增加,如何在“营改增”形势下增加煤炭企业经济效益稳步增长,实现快速发展是煤炭企业面临的问题之一,研究结果表明,煤炭企业可提高财务管理、加大技术改造和基础投资,降低税负,促进企业良性发展。
Business tax reform levy value-added tax is an important structural tax reduction measures in our country. The purpose is to reduce the tax burden by optimizing the tax structure. However, the increase of the VAT rate of coal products after the increase of “VAT” will further increase the burden on coal enterprises. How to increase the economic efficiency of coal enterprises to increase steadily under the " Achieve rapid development is one of the problems facing coal enterprises, the results show that coal enterprises can improve financial management, increase technological innovation and basic investment, reduce tax burden and promote the healthy development of enterprises.