永煤贵州地区煤炭企业纳税成本研究

Abstract院According to the phenomena of complex shareholding structure wide distribution of tax-related site chaotic local tax policyand excessively high tax cost of the coal enterprises of Yongcheng Coal Group in Guizhou region and combined with the present situation ofcoal enterprises' tax cost of Yongcheng Coal Group in Guizhou region this paper proposed the various measures of tax planning to reducethe enterprise tax burden and improve the economic benefits of enterprises.院纳税成本 税务管理 风险控制Key words院tax cost tax management risk control中图分类号院F812.42 文献标识码院A 文章编号院1006-4311（2014）27-0197-02