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摘要：随着我国经济的发展，纳税筹划已是每个企业不得不面对的问题。我国的工业企业面对愈加繁复而多变的税法条例以及来自于世界范围内的成本竞争压力，已经开始逐步在政府和外资企业的引导下学习西方实用的纳税筹划方法。我国的纳税筹划起步晚，发展慢，不论是纳税筹划的理论还是纳税筹划的实践应用，我国均处于较低水平，工业企业在税务筹划方面显得笨拙而力不从心。加之中国工业企业的税款历来占据国家财政收入以及地方财政收入的很大比重，在国家和地方政府的双重压力下，工业企业面临沉重的税收负担。另外，09年的增值税转型更是迫使现代工业企业不得不认真的思索纳税筹划从而保住企业应得的盈利。本文针对工业企业，从企业所负担的增值税，企业所得税，个人所得税以及在税制改革后面临的挑战和机遇等方面入手，分析工业企业面临的现状及问题，并在对山西平定古州丰泰煤业有限公司的调研的基础上，将纳税筹划的理论与现实企业面临的问题紧密结合，探讨煤炭企业高税负下的出路，制定实用灵活且具有建设意义的纳税筹划方案.
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关键词：工业企业; 煤炭企业; 纳税筹划; 增值税
Industrial Enterprise Tax Planning
Abstract：With China's economic development, all the enterprises have to face to the problem of tax planning . China's industrial enterprises are facing increasingly complex and changing tax regulations, as well as the cost competitive pressures all over the world, so it has begun to gradually learn the practical tax planning methods from the West in the guidance of government and foreign-invested enterprises. Both theory and practical application of tax planning started late and developed slowly in China. It is at a low level. Combined with the tax revenue of China's industrial enterprises occupying a large proportion of state revenue and local government revenue, under the dual pressures of national and local governments, industrial enterprises are facing a heavy tax burden. In addition, the transformation of value-added tax in 2009 forces modern industrial enterprises to think seriously about tax planning and thus preserve the entitlement of earnings. In this paper, from the aspect of the burden on the enterprise value-added tax, corporate income tax, personal income tax, and the opportunities and challenges in changing tax regulation, analysis of the present situation and problems faced by the industrial enterprises and applies the tax planning theory into reality on the basis of research on shanxifengtai coal Corporation, in the same time, explores the future of the high tax burden of the coal enterprises and makes practical，flexible and constructive tax planning programs.
Key words: industrial enterprises; coal enterprises; tax planning; value added tax
目 录
绪 论 1
一、工业企业纳税筹划的概述 2
（一）纳税筹划概述以及其与偷税的区别 2
（二）纳税筹划存在的必然性 2
1、税法规定的纳税人的可变性 2
2、存在不同级别的税率 2
3、全额累进税率临界点的突变型 3
4、起征点的存在也是纳税筹划的重要原因 3
5、各种减免税的存在以及课税对象金额调整性都为纳税筹划的诞生铺就了温床 3
（三）纳税筹划的策略 3
1、初级策略：尽量减少额外税负 3
2、中级策略：精简税款 3
3、高级纳税筹划：争取有利的税收政策 3
（四）税收筹划的总体思路 4
1、税收筹划的着眼点 4
2、税收筹划的前期准备工作 4