“营改增”试点的全面推行缓解了各个行业、乃至各个企业重复征税的问题,解决了企业日常经营中生产采购环节中增值税专票不能抵扣的问题,解决了营业税不能退税的问题、企业未能享受增值税减免税、即征即退等税收优惠政策。那么,“营改增”试点全面推行对煤炭企业税务风险有何影响,煤炭企业税务风险中存在着哪些问题?针对煤炭企业的税务风险中存在的问题,本文将提出一系列税务风险管理的优化策略。 The full implementation of the pilot program of “Changing Camps to Increase Business Camps” has alleviated the problem of repeated taxation in various industries and even in various enterprises and solved the problem that VAT tickets can not be deducted from the production and purchase links in the daily operations of the enterprises. The business tax can not be refunded Of the problem, the enterprise failed to enjoy the VAT relief, levy and tax relief and other tax incentives. So, what is the problem of the tax risk of the coal enterprises that the full implementation of the pilot project of “reform of the battalion to the VAT” affects the tax risks of the coal enterprises? In view of the problems existing in the tax risks of the coal enterprises, this article will propose a series of tax risk management Optimization strategy.