华税 HUA SHUI 煤炭行业 税务合规报告 2026 华税律师事务所 二〇二六年一月 "十四五"期间，我国能源结构不断优化，煤炭在能源供应体 系中的基础保障和系统调节作用持续发挥。在税收层面，煤炭从开采 到运输、销售、用煤等多个环节均存在不可忽视的税务合规问题。近 年来随着税收征管数字化、精准化效能的大幅提升，行业企业面临不 司程度的涉税行政、刑事风险，全面洞察行业征管动态、识别多税种 合规要点，成为行业企业持续发展的必然要求。 煤炭行业虚开、偷税风险高发，长期以来是税务稽查的重点领 域。在购销环节，因配额制的施行，煤炭不带票销售的现象十分普遍， 煤炭贸易企业在购入煤炭时无法取得发票进行增值税进项抵扣及所 得税税前扣除；而在运输环节，因实际承运的司机未向煤炭贸易企业 开具运输发票，导致其同样面临无票入账的问题。为应对上述困境、 确保持续经营，部分煤炭贸易企业或依赖地方财政奖补、或增加第三 方交易主体并自其处取得发票。而随着八部门联合打击涉税违法犯罪 机制深入推进以及对违规引税返税、搞"政策洼地"等行为的加力红 治，购销贸易模式调整所引发的模式合理性、发票合法性争议不断， 链条中多环节主体均面临不同程度的虚 ...

Group 1 - The article discusses the importance of proper invoice management and the risks associated with unauthorized red invoices, emphasizing the need for communication with partner companies to maintain trust [5][6]. - It highlights the functionality of the electronic tax bureau's invoice entry identification feature, which allows recipients to verify the status of invoices in bulk, thus increasing transparency in tax reporting [5]. - The article warns that failing to notify partner companies before initiating a red invoice process could lead to tax risks and damage long-term business relationships [5]. Group 2 - The article includes references to various tax-related topics, such as personal income tax annual settlement and corporate income tax reconciliation, indicating a focus on tax compliance and benefits for businesses [11][12]. - It mentions the importance of reporting deposit account information accurately, suggesting that compliance with tax regulations is crucial for businesses [12].

Group 1 - The annual individual income tax reconciliation for 2024 officially starts on March 1, allowing taxpayers to file through the personal income tax APP or the natural person electronic tax bureau [1] - Taxpayers can apply for a tax refund if there is an overpayment after the annual reconciliation, and the refund will be directly credited to their bank accounts [1] - Taxpayers are responsible for the authenticity, accuracy, and completeness of their declaration information, and any errors may lead to tax risks [1] Group 2 - The Jilin Provincial Taxation Bureau warns taxpayers to be cautious of scams during the annual reconciliation period, where fraudsters may impersonate tax officials to offer expedited refund services [2]