为了适应日益激烈的市场竞争,企业必须对其生产经营活动进行全方位、多层次的筹划,以取得更加丰厚的经济效益。税收筹划伴随着市场经济的发展随机而生,成为一门学科。企业如何做好税收筹划成为经营管理者必须思考的问题。文章根据河南煤业化工集团焦煤公司煤层气综合利用发电项目探讨做好煤炭企业税收筹划工作。 In order to adapt to the increasingly fierce market competition, enterprises must make all-round and multi-level planning of their production and business activities in order to achieve more profitable economic benefits. With the development of market economy, tax planning has emerged as a discipline. How to make a good tax planning business managers must think about the issue. According to the project of comprehensive utilization of coalbed methane power generation in Coking Coal Company of Henan Coal Chemical Industry Group, this paper does a good job in tax planning of coal enterprises.