Y Coal Mine Construction Period Tax Planning Program

Under the background of China's rapid economic growth,coal is an important energy and industrial materials,the explosive development of coal industry experience for many years,the coal enterprises became massive and their management turn to more complex.With China's economic transformation and industrial structure adjustment,the decline of the coal market,coal enterprises operating revenue and profits decline,as well as assumed the heavy tax burden,enterprise management is facing many challenges.How to reduce cost,optimize the financial management,improve the quality of management,become a problem urgently to be solved in coal enterprises.Therefore,as a way to improve the management in many enterprises,the tax planning is playing a more and more important role.Although tax planning is developing rapidly at present,and becoming more and more widely applied in all walks of life,but there are fewer examples in the application of the coal industry,and the study of coal enterprise tax planning is relatively simple,also the effect is not ideal.As the market mechanism and legal environment have been improved,if enterprises want to keep the advantage in the fierce market competition,and also constantly enhance the risk resistance abilities,tax planning is an important choice for coal enterprises.In this paper,on the basis of analyzing the current situation of the coal enterprises development,by introducing the theory of tax planning research,based on the research of the coal enterprise tax situation,the author want to exploring tax planning ideas for the coal enterprise.The author focus on carding and analyzing key tax matters in the construction period,studying main taxes that affecting financial management and business performance of the coal enterprise,the main taxes and the impacts on the tax burden of the later production and business operation by operation decisions in the construction period as the breakthrough point,using thebasic theory and methods of tax planning to explore the tax planning scheme and function,designing a variety of tax planning scheme,choosing the optimal tax planning scheme by the effect analysis,so as to achieve the goal that tax planning being brought into the financial management perspective,and forming a comprehensive and systematic tax planning idea,getting a method to optimize financial management.In this paper,the author combined the theory studying and example verification,and after the tax planning scheme designed,the author put forward the specific implementation measures,and analyze the risk of tax planning,summarized a variety of preventive measures.This paper aims to put forward a idea of tax planning,in order to make the coal enterprises design more economic and efficient production and business operation activities in the beginning of construction,not only conform to the requirements of the policy,more adapt to market development,at the same time of reducing tax burden,to achieve the goal of value maximization.