Tax Compliance Report of Coal Industry (2026)

Foreword

During the "the 14th Five-Year Plan (2021-2025)" period, China's energy structure has been continuously optimized, and coal's basic guarantee and system adjustment role in the energy supply system has continued to play. At the tax level, there are tax compliance problems that can't be ignored in many aspects such as coal mining, transportation, sales and coal use. In recent years, with the digital and accurate efficiency of tax collection and management greatly improved, industrial enterprises are faced with different levels of tax-related administrative and criminal risks. It is an inevitable requirement for industrial enterprises to have a comprehensive insight into the trends of tax collection and management and identify the compliance points of multiple taxes.

The coal industry is falsely opened and the risk of tax evasion is high, which has long been the key area of tax inspection. In the purchase and sale process, due to the implementation of the quota system, the phenomenon of coal sales without tickets is very common, and coal trading enterprises can not obtain invoices for VAT input deduction and income tax pre-tax deduction when purchasing coal; However, in the transportation link, because the actual carrier's driver did not issue a transport invoice to the coal trading enterprise, it also faced the problem of recording without a ticket. In order to cope with the above difficulties and ensure sustainable operation, some coal trading enterprises either rely on local financial awards or increase the number of third-party trading entities and obtain invoices from them. With the deepening of the mechanism of cracking down on tax-related crimes jointly by the eight departments, as well as the efforts to correct illegal tax-returning and "policy depression", the dispute over the rationality of the model and the legality of invoices caused by the adjustment of the purchase and sale trade model continues, and many links in the chain are facing different degrees of false opening and tax evasion risks. In addition, in recent years, the coal industry has also exposed many cases such as tax evasion due to hidden income of coal mines, underpayment of water resources tax for mining coal mines, non-payment of environmental protection tax by coal-using enterprises, and so on. The tax risk of the coal industry presents the characteristics of multi-link and multi-tax outbreak.

Based on the latest regulatory situation and tax policy orientation, China Tax combined with in-depth observation of the coal industry and the latest agency experience of tax-related cases to write this report, summarizing the typical tax-related administrative and criminal cases in the coal industry that were made public in 2025, revealing the common tax-related risks in mining, purchase and sale, transportation, processing, share transfer and other aspects of the coal industry, focusing on the core disputes of environmental protection tax for coal-using enterprises, and on this basis, putting forward tax compliance suggestions, with a view to providing useful reference for coal industry enterprises to prevent and control tax-related risks.