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煤炭行业是能源行业,从税收角度相比企业行业负担大,制约煤炭行业的发展,本文从煤炭行业的纳税特征出发,阐述纳税筹划在煤炭企业财务管理中的作用。
Coal industry is an energy industry. Compared with the tax burden of the enterprise, the coal industry restricts the development of the coal industry. Based on the tax features of the coal industry, the paper expounds the role of tax planning in the financial management of coal enterprises.