摘要
随着市场经济的不断发展,我国税收法制进程进一步加快,税收制度进一步完善,
越来越多的企业开始运用纳税筹划来获得自己的税收利益,纳税筹划已经成为现代企业
财务管理的重要内容。煤炭是我国重要的基础能源,对国民经济的快速发展发挥着巨大
作用。随着人们对生态环境的日益重视以及对社会可持续发展更加关注,煤炭企业的税
负和纳税筹划问题也日益成为愈来愈突出的问题。

煤炭企业属于采掘企业,所属行业的特点决定了其承受着增值税、企业所得税、资
源税、矿产资源补偿费等各项税收负担。为了有效地减轻自身的纳税负担,煤炭企业必
须充分运用现行税收法律制度的规定,在遵循成本效益原则的前提下,综合考虑法律、
税收、财务、会计等方面的知识,采取合法合理的方法进行纳税筹划,以实现企业价值
最大化的经营目标。

本文从纳税筹划的概念、原则、目标入手,引用0D矿业公司的实际案例,为其量
身定制一套纳税筹划的具体方案。通过对0D矿业公司的税负及税负结构分析,指出公
司要结合自身的生产经营特点,重点从增值税和企业所得税这两个角度开展纳税筹划,
实现降低税收风险和减少纳税支出的目标。同时,还指出公司在纳税筹划过程中要遵循
成本效益原则,综合考虑而不是单一考虑某个纳税筹划方案。由货币的时间价值原理可
知,纳税时间的递延也会给企业带来税收利益。因此从这个意义上讲,虽然有的纳税筹
划方法实施后并不能降低纳税总额,但是可以把纳税时间递延到下年度或以后年度,在
一定程度上也会达到节税目的。此外,在纳税筹划过程中公司还要重视树立税收风险意
识,要将纳税筹划和风险控制有机结合起来,时刻关注纳税筹划风险的防范,这样才能
在取得筹划利益的同时更好地避免税收风险发生,从而实现涉税零风险。

关键词:煤炭企业;纳税筹划;税收负担;增值税;企业所得税
-II-
东北大学领士学位论文
Abstract
Research of OD coal enterprise on tax planning
Abstract
With the development of market economy in our country, the tax system to further
improve and speed up the process of tax law, more and more enterprises use tax planning to
obtain their tax rights and interests. Tax planning has become an important content for modern
enterprise financial management128】. As our main source of energy, coal plays a huge role in
the rapid development of the national economy. With people's increasing emphasis on the
environment and concern for sustainable development of society, some problems, such as tax
issues, tax planning, have gradually emerged.
Coal corporations belong to digging businesses,and their own characteristics determine
the existence of a great deal tax burdens,including value-added tax, enterprise income tax,
resources tax and mineral resources compensation, etc. At this stage what companies can do is
to take full advantage of the existing tax regulations of the legal system and the
comprehensive know ledge of tax,accounting, law and finance to carry out tax planning
based on lawful and reasonable means, thereby achieve maximum business value.
From the concept,principle and purpose of the tax planning, actual case of OD coal
enterprise was introduced and the certain practices of the several tax planning were provided.
From the analysis of OD coal enterprise's tax burden, the paper think that OD coal enterprise
should base on its features and play an emphasis on the planning of the value-added tax and
income tax in order to reduce the risk of the taxation and reduce the tax payment. Meanwhile,
enterprises should follow the principle of cost-effectiveness and focus on the comprehensive
consideration of tax planning programs in their tax planning process. The time value of money,
tax time deferred will bring benefits to the enterprise'291. Some tax planning method does not
reduce the total tax,but the tax time can be deferred until next year or the next few years.
Furthermore, enterprises should also establish risky awareness. It is important in tax planning
process to combine risk control and tax planning. After do it well,such benefits can be
obtained and the risk can be avoided at the same.
Key words: coal enterprise; tax planning; tax bmrden; the value-added tax; enterprise income
tax