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随着我国市场经济不断深入发展和税收法制的健全,税收问题逐步成为政府、企业和公民关注的热点问题之一。依法纳税是每个纳税人的法定义务,每个纳税人都应依照法律规定及时、足额地缴纳税款。同时纳税人也可以根据税收法规的要求,通过对经济业务的合理安排,合法地降低纳税成本,获得最大经济效益。本文结合神华国能哈密煤电有限公司(以下简称哈密煤电公司)的纳税实际,从分析国家税收政策、计税环节方法等方面,对哈密煤电公司涉及税种纳税筹划进行了探讨和研究。
With the continuous deepening of China’s market economy and the improvement of the tax legal system, the tax issue has gradually become one of the hot issues that the government, enterprises and citizens are concerned about. Paying taxes according to law is the legal obligation of every taxpayer. Each taxpayer should pay taxes in full and on time in accordance with the law. At the same time, taxpayers can also lawfully reduce their tax costs and obtain the maximum economic benefits through the rational arrangement of economic operations in accordance with the requirements of tax laws and regulations. In this paper, Shenhua Guonenghan Hami Coal and Electricity Co., Ltd. (hereinafter referred to as Hami Coal and Electricity Company) tax practice, from the analysis of national tax policies, tax methods and other aspects of the Hami coal companies involved in tax planning and taxation were discussed and studied.