煤炭资源是我国经济发展的基础,但煤炭企业在税收方面存在诸多问题并且税务过重,影响煤炭行业的健康发展。文章在分析煤炭企业进行税务改革必要性的前提下,提出了煤炭企业在税收方面存在的漏洞,并依托矿企业现实特点,结合现阶段税务政策方面的优势,综合考虑煤炭企业在纳税过程中的实际现状,具体提出了改善税收制度、提高企业利益的政策和方案。 Coal resources are the foundation of China’s economic development. However, there are many problems in the taxation of coal enterprises and taxation is too heavy, affecting the healthy development of the coal industry. On the premise of analyzing the necessity of tax reform for coal enterprises, this paper puts forward the loopholes in the taxation of coal enterprises. Based on the actual characteristics of the mining enterprises and the advantages of tax policy at the present stage, the paper comprehensively considers the coal enterprises’ The actual situation, specifically put forward to improve the tax system and improve the interests of enterprises policies and programs.