目 录摘 要.....................................................................................................IAbstract......................................................................................................II引 言....................................................................................................11 国内外研究综述.....................................................................................31.1 国内研究综述................................................................................31.2 国外研究综述................................................................................41.3 国内外总述....................................................................................52 盘县松河乡新华煤矿的基本概况和纳税情况.....................................72.1 基本概况........................................................................................72.2 主要缴纳的税种............................................................................72.3 资源税缴纳的现状........................................................................93 盘县松河乡新华煤矿资源税筹划中存在的问题分析.......................143.1 产品种类过于单调......................................................................143.2 综合回收率的运用不合理..........................................................143.3 不会利用相关产品进行资源税筹划..........................................153.4 对缴纳资源税的产品不够了解，不会利用折算比例..............163.5 核算财务制度不完善，难获取计税数据..................................164 对盘县松河乡新华煤矿纳税筹划的建议...........................................184.1 加强煤矿企业产品的开发..........................................................184.2 合理利用综合回收率进行纳税筹划..........................................184.3 利用相关开采产品进行筹划......................................................194.4 利用折算比例进行纳税筹划......................................................194.5 ...
