应对煤炭经济下行趋势,除了提高生产效率,如何利用纳税筹划合理避税,降低成本,也是企业经营管理的重要内容。其中,资源税是煤炭企业所必须缴纳的税种,结合具体的资源税纳税案例以及税法对资源税的相关规定,指出煤炭企业在缴纳资源税过程中可以适用合理性的纳税筹划,进而为煤炭企业在纳税筹划方面提出战略性建议。 In response to the downturn in the coal economy, in addition to improving production efficiency, it is also an important part of the operation and management of enterprises that how to make rational tax avoidance and reduce costs through tax planning. Among them, the resource tax is a kind of tax that the coal enterprises must pay. Combining with the specific resource tax tax cases and the relevant provisions of the tax law on resource tax, it is pointed out that coal enterprises can apply reasonable tax planning in the process of paying resource tax, Make strategic suggestions on tax planning.