The Impact Of Resource Tax Reform Of NP Coal Company

Coal is an important support for the rapid economic development of Inner Mongolia Autonomous Region in recent years.As the basic energy source,coal plays an important role in the energy of Inner Mongolia.The development of coal industry is directly related to the stability of the coal market,and the stability of the coal market directly affects the stability and sustainable development of the international economy and society.In the face of the recession in the coal industry in recent years,supply-side reforms are expected to boost the coal industry,while resource taxes and ad valorem reforms are expected to do something to reduce the tax burden on enterprises.The positive interaction between tax personnel and taxpayers is the goal that the tax system strives to achieve.Faced with the impact of this resource tax reform on coal enterprises,coal enterprises should strive to do a good job in tax planning and respond to the original intention of the state to "not increase the burden".This paper focuses on the impact of resource tax reform on coal companies and some planning issues.This paper takes NP Company,a leading enterprise in coal industry,as the research object,analyzes the changes of tax burden before and after the reform of resource tax,and analyzes the problems existing in the reform of resource tax of NP company.This paper discusses the deep causes of the problems.This paper takes the maximization of enterprise profits as the main goal,takes the long-term value growth of enterprises as the goal,and combines with the internal standard,and puts forward some tax planning suggestions for the reform of resource tax and ad valorem tax system.The article is divided into five aspects.The first part is the introduction,mainly the research background and significance of this paper,clear the research ideas and methods of this paper,points out the innovative points and shortcomings of this paper.The second part is the general situation of NP company and the current situation of resource tax.This paper introduces the basic situation of NP Company,expounds the main business and related contents of NP Company and the present situation of resource tax before and after the reform of NP Company.The third part is the impact of resource tax reform on the tax burden of NP Company.This paper analyzes the change of tax burden and its influenceby calculating the resource tax and tax before and after the reform.The fourth part analyzes the existence of NP Company.This paper analyzes the problems existing in the collection of resource tax from several angles,and probes into the reasons behind it.The fifth part is the countermeasure part,from the angle of tax preference and the opportunity of valorem,the paper puts forward the feasible tax planning suggestions of NP Company.At the same time,the risk of tax planning is analyzed.On this basis,some suggestions on risk management of tax planning are put forward.This paper combs the related documents of resource tax and tax planning,studies the characteristics of coal enterprises,the principles and methods of tax planning,and studies the problems existing in the process of NP company facing the reform of resource tax.And put forward the planning suggestion of resource tax after the reform.