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关于大型矿业公司的税务筹划的方法及运用
引用本文:高长莹,张光明,杨向荣,姜虹.关于大型矿业公司的税务筹划的方法及运用[J].时代经贸,2007,5(2X):84-86,88.
作者姓名:高长莹  张光明  杨向荣  姜虹
作者单位:[1]莱钢集团鲁南矿业有限公司,山东沂水 [2]青岛理工大学,山东青岛
摘    要:税务筹划是近几年企业管理中的一个热点话题,如何在恪守税法和不违背企业发展目标的前提下,充分利用好现行的税收政策,以最大限度地控制成本、节约费用,这是每一个企业管理者必然关心的重要问题。本文从大型矿业企业的角度出发,根据其经营业务特点,以几项涉税问题为例分税种逐一进行详细阐述,为大型矿业企业减轻税负,实施整体的税务筹划提供参考。

关 键 词:矿业企业  税务筹划

Methods and using about the large-scale mining industry company's tax planning
GAO Chang-ying ,ZHANG Guang- ming ,YANG Xiang- tong, JIANG Hong.Methods and using about the large-scale mining industry company''''s tax planning[J].Economic & Trade Update,2007,5(2X):84-86,88.
Authors:GAO Chang-ying  ZHANG Guang- ming  YANG Xiang- tong  JIANG Hong
Institution:1. Laiyang steel and iron group Lunan mining industry limited company, 2. Qingdao technical University
Abstract:In recent years the tax planning is a spot topic of the business management. Under the principle of accompany with the tax law and the goals of company, how to use the present policies to control the cost and expense changed to be one of the most important issues to every company manager. Based on the large-scale mining industry enterprises with their characteristics, this article elaborate several tax problems and also divide them into different items with detailed and analyzing. Finally try to provide managers the references of the whole tax-planning project with aim to reduce the tax burden for the whole company.
Keywords:Mining industry company  Tax planning
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