本文根据企业税收筹划的特点,就煤炭企业的税收筹划展开了讨论,通过对煤炭企业纳税筹划对象、总体税负和税收筹划途径等的探讨分析,提出了煤炭企业在进行税收筹划时要充分合理地利用税收政策、选择合理的企业组织形式,从而有效的进行企业节税,更好的实现企业利益最大化。 Based on the characteristics of enterprise tax planning, this paper discusses the tax planning of coal enterprises. Through the analysis of tax planning objects, overall tax burden and tax planning approaches of coal enterprises, it is proposed that coal enterprises should be fully reasonable in tax planning Use the tax policy, select a reasonable form of business organization, so as to effectively carry out corporate tax savings, and better realize the interests of enterprises to maximize.