摘要
煤炭企业属于采掘企业,自身的特点决定了其存在增值税、资源税、矿产资源补偿费等各项税收负担。面对这些负担企业只能期待国家税收制度的进一步改革,而现阶段所能做到的就是充分利用现行税收法律制度规定,在合理合法的前提下,自觉运用税收、会计、法律、财务等综合知识,采取合法合理的手段来进行纳税筹划,从而实现企业价值最大化;同时企业在纳税筹划过程中还要树立风险意识、遵循成本效益原则、注重纳税筹划方案的综合考虑。
Coal corporations belong to digging businesses,and their own characteristics determine the existence of a great deal tax burdens,including value-added tax,resources tax and mineral resources compensation,etc.Faced with these,companies can only look forward to the further reforms of national tax systems.But at this stage what they can do is to take full advantage of the existing tax regulations of the legal system and the comprehensive knowledge of tax,accounting,law and finance to carry out tax planning based on lawful and reasonable means,thereby achieve maximum business value.Meanwhile,enterprises should also establish risky awareness,follow the principle of cost-effectiveness and focus on the comprehensive consideration of tax planning programs in their tax planning process.
出处
《安徽职业技术学院学报》
2010年第2期37-40,共4页
Journal of Anhui Vocational & Technical College
