Research On Tax Planning Of BH Power Plant

With the gradual maturity of the market economy environment and the all-round improvement of power system reform,competition among power generation companies has gradually become fierce.For a long period of time,the State Power Department has adopted a monopoly model for the supervision of the electricity market.Since the State Council put forward the policy of "separation of plant and power grid,separation of transmission and distribution,and separation of main and auxiliary" in 2002,the power market has broken monopolies and entered market competition.By 2015,the market structure of "controlling the middle and opening both ends" will increase the intensity of competition among power companies.Through the continuous reform of national policies,it is enough to see how much my country attaches importance to the development of the basic industry of electricity.How can power generation companies stand out in the fierce competition,in addition to fighting for more power generation and income profits,they should also carry out adequate tax planning in corporate financial management,and strive to maximize corporate value and enhance competitiveness.Under the premise of observing the tax laws and relevant laws and regulations,enterprises take tax planning as a legal means of tax saving,and make advance adjustments and arrangements for their production,operation and investment activities,making the comprehensive planning plan of the company's financial management have certain guidance.In this paper,from the perspective of combining theory with practice,comparative analysis and other methods are used to study BH power plant.Talking about the related theories of tax planning,combined with the actual tax situation and production and operation status of BH power plants,the analysis found the reasons for the continued decline in profits and high costs of power plants,as well as the problems existing in tax payment work,indicating that the enterprise develops and improves tax The necessity of planning.Then,the tax planning scheme for the value-added tax,corporate income tax and real estate tax,which account for a large proportion of BH power plants,was designed.When planning for value-added tax,it is mainly from the selection of the company ' s procurement of material suppliers,mixed sales behaviors and sales payment settlement methods;when planning of enterprise income tax,it is mainly from the preferential policies for the purchase of fixed assets and depreciation methods,and research and development.Analyze and plan the reasonable amortization of expenses and plan the comprehensive utilization of coal ash and slag resources;when planning the real estate tax,plan the use of the enterprise's houses.Then compare the effects before and after the design of these schemes,and conclude a set of tax planning schemes that can enable enterprises to obtain greater economic benefits.At the same time,in the process of on-site inspection and analysis of enterprises,it was found that there were policy,implementation and operationalrisks in tax planning,and corresponding preventive measures were proposed for these risks,and the feasibility of tax planning for BH power plants was clarified.Provide guarantee for enterprises to achieve the staged goal of financial management to reduce costs and increase efficiency in the future.It is hoped that through the study of the tax planning scheme of BH power plant in this article,it can provide some reference for other enterprises in the entire power industry.