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随着经济发展和社会进步,我国的资本开放政策已经涉及到电力行业等垄断行业,电力行业面临自身经营方式转型,寻求以垄断经验向竞争经营的成长新方式。在这个转型的过程中,电力企业所得税的税收优化是企业竞争力的重要体现,税收筹划关乎着电力企业未来的发展战略及发展方向。本文主要针对电力企业的税收筹划,通过方案对比,分析电力企业税收筹划的筹划思路及其重要意义。
With the economic development and social progress, China’s capital opening-up policy has already covered the monopoly industries such as the power industry. The power industry is faced with the transformation of its own operation mode and sought for a new mode of growth from a monopoly to a competitive operation. In the process of this transformation, tax optimization of power enterprise income tax is an important manifestation of the competitiveness of enterprises. Tax planning is related to the future development strategy and development direction of power enterprises. This article focuses on the tax planning of power enterprises, through the program comparison, analysis of tax planning for power enterprises planning ideas and its significance.