“营改增”是我国税收制度的一项重大改革,对于煤炭企业来说,这既是机遇同时也是挑战。它既避免了原来税收制度重复征税的弊端,同时也对煤炭企业的管理提出了更高的要求。本文重点探讨了“营改增”税改对于煤炭企业的影响,首先介绍了“营改增”的相关背景,然后例举了“营改增”对煤炭企业的主要影响,最后针对其影响提出了两个方面的建议。 The reform of tax revenues by the battalion is a major reform of the tax system in our country. This is both an opportunity and a challenge for coal enterprises. It not only avoids the drawback of double taxation of the original tax system, but also puts forward higher requirements on the management of coal enterprises. This paper focuses on the impact of the tax reform of “tax reform” on coal enterprises. Firstly, the background of “tax reform” is introduced, and then the main influence of “tax reform” on coal enterprises is illustrated Finally, I put forward two suggestions based on its influence.