本文根据煤炭企业经营情况,结合涉及的各税种的基本规定及优惠政策,在遵循煤炭企业从设立阶段到经营阶段的业务特点基础上,运用税种筹划法和经营活动筹划法,提出了对煤炭企业的经营活动进行整体纳税筹划的策略,并对这些策略使用过程中应注意的问题给予了提示。 Based on the operation of coal enterprises, combined with the basic regulations and preferential policies of all kinds of taxes involved, based on the business characteristics of coal enterprises from the establishment phase to the operation phase, the paper proposes the tax planning method and business activities planning method, Business tax planning activities as a whole strategy, and the use of these strategies should be noted that the process of giving tips.