Abstract: Abstract: The author deeply learns the ford tax situation in open-pit mining enterprise, carries on the scientific and effective tax planning, which is favor for reducing enterprises costs and improving enterprise economic benefit and competitiveness. Based on the staff own jobs, the article discusses the ford tax situation and tax planning.

摘要： 摘　要：深入了解露天采矿企业的涉税情况，进行科学有效的纳税筹划，有利于降低露天采矿企业成本，提高企业经济效益，从而提高竞争力。立足自身工作岗位，论述露天采矿企业的涉税情况及纳税筹划。