税务是一个企业实现其战略目标最主要的方面,好的税务规划能够使企业工作事半功倍,同样一个坏的税务规划也能使企业事倍功半。税务规划是要以遵守国家相关财税法规为前提的,因此,遵纪守法,不偷税漏税,是每个企业和公民应尽的义务,正确树立企业税务观是企业防范和排除偷税漏税行为的不二法门。本文主要从煤炭企业财务政策上来具体阐述煤炭企业税务存在的风险与防范措施。 Taxation is one of the most important aspects of an organization’s achievement of its strategic objectives. A good tax planning can make it easier for the enterprise to work more efficiently. A bad tax planning can also make the enterprise more effective. Tax planning is to comply with the relevant state tax laws and regulations as a prerequisite, therefore, abide by the law, not to evade tax evasion, every business and citizens should do their duty to correctly establish the corporate tax concept is the enterprise to prevent and eliminate tax evasion behavior Two methods door. This paper mainly elaborates the risks and preventive measures of taxation in coal enterprises from the financial policies of coal enterprises.