Research On Corporate Income Tax Planning Of A Coal Company

Corporate income tax is an embodiment of the company's compliance with tax obligations and is an important part of the national tax system.As a taxpayer,corporate income tax reflects the profitability of the company and has a direct impact on the company's current profits.Coal enterprises have made great progress in the development of 2017,but they still face the problems of overcapacity,financing difficulties and tight capital.The competition among coal enterprises is very fierce.If enterprises effectively plan taxation on corporate income tax,they can help companies ease financial pressure and improve their competitiveness and viability.This paper focuses on the theme of corporate income tax planning,with A coal company as the research object,analyzes the problems existing in the corporate income tax planning,and clarifies the significance and value of the research.Based on contract theory,effect theory and game theory,this paper analyzes the characteristics of tax planning,constructs the theoretical basis of A-coal enterprise income tax planning,and then discovers the problems of A-coal enterprise income tax planning through investigation.The problems found will be divided according to the financing link,procurement link,production link,sales link,and other links.After that,the basic ideas of the plan design will be proposed,and the tax planning technical method will be applied to the design of the actual plan.Finally,evaluate the application effect of the tax planning plan and calculate the amount of tax savings after the implementation of the tax planning plan.Analyze the tax policy risks,financial management risks,and tax authorities' identified risks that may exist during the implementation process,and propose corresponding safeguard measures for possible risks.At present,because A coal company's corporate income tax burden is relatively high and can not be improved,this paper has a certain reference value for A coal company's corporate income tax planning,which can reduce income tax and promote enterprise development.