The Influence Of Tax Policy On The Transformation And Upgrading Of Jizhong Energy Company

China has abundant coal resources,ranking third in the world,but the distribution of resources is extremely uneven.The coal industry,while promoting the rapid development of China’s economy,also faces a big test.The concentration of coal enterprises is not high,and the problem of extensive economic development has not been fundamentally solved.The foundation of coal mine safety production is relatively weak,and the contradiction between coal mining and environmental protection is becoming more and more prominent.Coal overcapacity,coal prices remain low;Coal enterprise financing method is single,financial risk is big.Supply side structural reform in the country,if you can’t adapt to changing times under active transformation to solve the problem in time,will inevitably affect the long-term development of the coal industry,will affect our country economy development and social progress.Therefore,it is imperative for the state to increase the regulation of the coal industry,and it is urgent for the coal enterprises to carry out the transformation and upgrading themselves.With the deepening of the reform of state-owned enterprises and the continuous improvement of supply-side reform,it is necessary for state-owned enterprises to realize the structural adjustment by eliminating excess capacity.For coal enterprise especially state-owned coal enterprise,not only need to dissolve the excess capacity,but also reduce the financial leverage,optimize financing structure,through technical innovation and equipment updates to reduce the cost,filling their own short board.In the transformation and upgrading of the measures,tax factors cannot be ignored,and need to see is that if the advantage of preferential tax policies,enterprises are not only the transformation and upgrading of the direction will be more clear,will also get effective control and reduce cost.Tax policy is an important and effective tool for government to adjust industrial layout and regulate economy.It has great influence and force in the development of industry and enterprises.Tax policy has an irreplaceable guiding role in the development of industry and also affects the choice of business strategy.This article chose the hebei energy giant,is also the world going us-funded enterprises energy group as the research object,as a super large state-owned enterprises,the leading role of the tax policy to how to reflect,it is now the social responsibility.Therefore,the tax policy has an important influence on the development and management strategy and transformation and upgrading of jizhong energy group.How to face this policy influence and adapt to the change of tax policy in the long run is the subject that jizhong energy group must study.Firstly,this paper puts forward the concrete connotation of the transformation and upgrading of coal enterprises,and discusses the mode of transformation and upgrading of coal enterprises by the reform task of "three to one health and one supplement".Then illustrates the specific path of transformation and upgrading of coal enterprises,involving the influence of coal enterprise carries on the transformation and upgrading of the tax policy,analyze the effect of tax policy for coal enterprise specific to the back of the case and planning a foreshadowing a theoretical foundation,and then analyses contact enterprise actual and assumptions,through the way of planning and an example to study the tax policy to hebei central energy group,the effects of transformation and upgrading of specific behavior.Going at the same time this paper also gives energy group in the tax planning consciousness,thinking and concrete method provides some Suggestions,and at the end of the tax system of the coal industry construction some immature Suggestions,hope this article to other coal enterprises on how to adapt and use tax policy to provide some experience to promote transformation and upgrading of its own.