Research On Tax Planning Of Huadian Power International Corporation

As a very meaningful financial management method,tax planning is designed to maximize enterprise value.Taxpayers can take a legal way to study tax laws and regulations,pay attention to the changes in tax policies,and optimize the selection of tax schemes,so as to obtain the maximum tax benefits,improve the level of tax collection and management of enterprises,and maximize the financial interests of taxpayers.Due to the particularity of state control and natural monopoly,the electric power enterprises are restricted by the industrial system,so the awareness of tax planning is generally weak.With the increase of coal cost,the pressure of power industry on cost control becomes more intense,and the competition within the industry intensifies.In the process of tax planning,tax payers,while reducing the tax burden,also enhance their awareness of tax planning,to obtain the maximum tax benefits.Tax planning,as a strategy and behavior aimed at achieving the minimum tax or delaying tax payment,has been paid attention to by more and more electric power enterprises.Taking Huadian international electric power co.,ltd.as the research object,this paper,by consulting a large number of documents on tax planning and relying on the relevant theories of tax planning,summarizes the views of domestic and foreign scholars on tax planning,as well as the influencing factors of enterprises’ tax planning and the basic principles and methods of tax planning.On-the-spot investigation and visited Huadian power international related personnel,to investigate and understand the business situation,financial status and the tax situation in recent years,and with Huadian power international ranking relatively close to11 in the same industry enterprises to carry out value-added tax and enterprise income tax the comparison of the actual tax rate,Huadian power international value-added tax and enterprise income tax tax burden level comparative analysis conclusion.Through analysis of Huadian power international tax entry point,and from the Angle of the enterprise overall benefit maximization,in combination with the practical situation of enterprises,enterprise specific tax planning scheme is put forward,and put forward enterprise tax planning for tax planning scheme of the series of security measures,promote enterprise use of preferential tax policies,based on the production and business operation activities to make planning and arrangement,the realization of tax-related zero risk,improve enterprise financial management level andmarket competitiveness.