Research On Tax Planning Of ZSP Coal Power Enterprises In Green Perspective

On January 1,2018,the "Environmental Protection Law of the People's Republic of China" came into effect.China has officially entered the era of environmental protection tax collection from the era of paying sewage charges.This shows that while the country is pursuing rapid economic development,it has begun to attach importance to the protection of the ecological environment.This is not only a simple tax burden increase for enterprises in high-polluting industries,but also a signal for the state to give high-polluting enterprises a signal to regulate emissions and attach importance to environmental protection.However,investment in environmental protection often does not bring relatively intuitive economic benefits to enterprises.It is not possible to fundamentally improve the awareness of environmental protection of high-polluting enterprises by national policies and strict prevention.The investment will not only increase the cost of highly polluting enterprises,but will also bring indirect economic benefits to enterprises through conscious tax planning.This will increase the enthusiasm of high-polluting enterprises for environmental protection.Due to the limitation of their own development stage,small and medium-sized high-pollution enterprises are mostly unwilling to use excess funds for environmental protection-related expenses,and are more willing to use corporate profits to expand the size of the enterprise or to distribute dividends to shareholders.ZSP Coal Power Enterprise is a non-listed coal power enterprise in S province,and it is a typical small and medium-sized high pollution enterprise.This article takes ZSP coal power companies as the research object.By studying environmental protection,tax planning related documents,and consulting professional and technical personnel of coal mines and power plants,it understands the business processes of ZSP coal power companies and analyzes the operating characteristics of coal power companies.Four environmental taxes(value-added tax,corporate income tax,resource tax,environmental protection tax)related to environmental protection and suitable for coal power companies are planned.During the planning process,the environmental protection-related tax preferential policies in the four taxes were sorted out,and then the tax preferential policies suitable for ZSP coal power companies were selected to investigate their planning space one by one.During the investigation process,the problems existing in ZSP coal power enterprises were found.According to the problems found,a specific tax planning plan was designed for ZSP coal power enterprises.The plan is planned from the two business levels of comprehensive utilization of solid waste resources and the dust removal effect of air pollutants,and is based on the four main taxes: value-added tax,corporate income tax,resource tax and environmental protection tax involved in coal power companies.Calculate the tax saving effect,and compare the two tax saving effect analysis methods of tax difference analysis and tax burden analysis to show the tax saving effect before and after optimization.It is concluded that ZSP coal power companies have obtained better economic and environmental benefits through environmental protection related tax planning.In view of the problems that may occur during the implementation of the tax planning optimization scheme,corresponding safeguard measures are proposed.The specific conclusions reached are as follows:(1)The ultra-low emission of air pollutants and water pollutants has a more obvious tax saving effect on environmental protection tax than the standard emission.(2)The direct sale or storage of solid waste has a tax-saving effect only in terms of environmental protection tax,but the comprehensive utilization of solid waste has significant tax-saving effects in terms of value-added tax,corporate income tax and environmental protection tax.This article also shows to other high-polluting companies that environmental protection-related expenditures can bring better economic benefits to the company,and also provides comprehensive utilization and enhancement of solid waste resources for other high-polluting companies that want to carry out environmental-related tax planning.Two ideas of dust removal effect of air pollutants.