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“营改增”税制变革的目的是优化原有的税制结构,进一步减轻我国企业的税收负担。但“营改增”的实施增加了增值税,这就在一定程度上增加了煤炭企业的负担,所以,如何应对“营改增”的变革,推动煤炭企业进一步发展,是我国煤炭企业需要深入思考的重要问题。本文首先分析了“营改增”的背景和内容,又在此基础上探究了“营改增”对煤炭企业的影响。并从加强工程管理、强化纳税筹划实施过程、合理分析国家政策、规范发票管理制度等方面,阐述了煤炭企业应对“营改增”的对策。
The purpose of the tax reform is to optimize the original tax structure and further reduce the tax burden on Chinese enterprises. However, the implementation of VAT reform increases the VAT, which to a certain extent increased the burden on coal companies, so how to deal with the change of “battalion reform” to promote the further development of coal enterprises is our country Coal companies need to think in depth important issues. This paper first analyzes the background and content of “increasing taxes and increasing profits”, and on this basis, explores the impact of “increasing taxes on profits” on coal enterprises. And from the aspects of strengthening project management, strengthening tax planning implementation process, analyzing national policy rationally and standardizing invoice management system, this paper expounds the countermeasures that coal enterprises should cope with “business reform and increase tax increase”.