论文部分内容阅读
一、电力企业进行税收筹划的必要性在社会主义市场经济条件下，电力企业是自主经营、自负盈亏、独立核算的法人实体，其经济行为与经济利益紧密联系在一起。如何使企业在税法的规范下实现企业税负最低或最适宜，是企业税收筹划的重心所在。所谓税收筹划是指纳税人在税法规定许
I. The Necessity of Tax Planning for Electric Power Enterprises Under the socialist market economy, electric power enterprises are legal entities that are self-employed, self-financing, and independently accounted for. Their economic activities are closely linked with their economic interests. How to make enterprises under the tax code to achieve the lowest corporate tax or the most appropriate tax is the focus of corporate tax planning. The so-called tax planning refers to taxpayers in the tax law promised