Research On Tax Planning Of Resources Tax Of X Coal Electricity Group

Taxes are closely related to each of us,especially for companies.Tax planning is a more comprehensive planning work for taxpayers to adjust or arrange various business activities or investment activities of enterprises before taxation occurs in order to reduce the tax burden or delay the payment of tax.Tax planning is based on compliance with tax laws and other relevant laws and regulations.Tax planning for various taxes of enterprises can effectively reduce the payment amount of each tax type and defer the time for paying taxes,thereby reducing corporate tax burden,increasing the profit of enterprises,and allowing enterprises to enjoy a place in the fierce competition..In recent years,due to the role of the domestic and international environment,the competition of Chinese coal enterprises has become more and more fierce.As coal enterprises gain more profits,the tax burden they need will also increase.In order to reduce the tax burden,coal enterprises will also Tax planning is on the agenda.Among them,resource tax is one of the main taxes of coal enterprises.Coal enterprises directly transfer resource taxes to the taxation department.In the process,they have not adopted any “ intermediaries ” to plan.From the perspective of coal enterprises,resource tax accounts for coal enterprises.The proportion of the overall tax burden is relatively large.Therefore,the excessive resource tax burden of coal enterprises severely limits the increase in net profit of coal enterprises and the effect of tax saving.It is also becoming more and more important to carry out resource tax planning for coal enterprises while developing the market economy in China.The fundamental purpose of resource tax planning is to maximize the profit of coal enterprises,that is,to reduce the tax burden of coal enterprises,increase the after-tax profits of coal enterprises,and help coal enterprises obtain the time value of funds.Resource tax occupies a large proportion of the cost of coal enterprises.The rational and effective tax planning of resource tax can not only reduce the cost of resource tax of coal enterprises,but also promote the implementation of coal enterprise strategy and effectively improve the core of coal enterprises competitive.Based on the above background,this paper chooses X coal electricity group as the case analysis object of resource tax planning,hoping to provide reference for the resource tax planning and construction of coal enterprises.