Gaming Analysis of Value Added Tax for the Coal Enterprise

Our country has implemented production value-added tax since reformed the tax system in 1994 With the rapid development of economy, the drawback has manifested in the production value-added tax, which can't realize the use of value-added tax work. Our country carries on the trial VAT reform in the northeast at first, and will implement the whole country by taking this opportunity. Our country has implemented widely reforming of value added tax since January 1, 2009, that is value added tax with consumption type Transition of the value added tax to adverse effect of the coal enterprises was analyzed, gaining model between the tax organ and the coal enterprise was constructed, adverse effects of transformation of value added tax for the coal enterprises were analyzed, gaming model between the tax authorities and the coal enterprise structured and punishment vigor for low tax cost, unreasonable tax avoidance, etc were reduced, finally methods of behavior of avoidance of value added tax for the coal enterprises were obtained effectively.