| With the gradual improvement of China’s market economy system,the role of taxation on the state and society is gradually emerging,and the impact on economic and social development is growing.During the 13 th Five-Year Plan,the state carried out several tax reforms to eliminate the tax system abuses that hinder economic development.The enterprise income tax is one of the main tax kinds of tax revenue in our country,and the collection of enterprise income tax is beneficial to the macro-control and the stable and sustainable growth of the economy.Therefore,the state also focuses on the reform of the enterprise income tax system,the new enterprise income tax law on income tax taxpayers,tax rates and preferential policies have made changes.This enterprise income tax reform has greatly improved the tax administration of our country,created a more suitable tax environment for our enterprises,and also provided some space for the planning of enterprise income tax,which has a certain impact on the enterprise’s control of cost and the promotion of its own development.2019 is a crucial year for further deepening reforms,and the reform of the power system has also been put on the agenda.Under such a large environment,how can power companies use the tax incentives or choices given by the tax law to design and plan under the tax law? Trying to make the tax burden of the least is the urgent behavior of the company.In view of the fact that power companies have less research on tax planning,and the study of tax planning by power companies is of great significance to countries and enterprises.To this end,this paper selects the tax planning of the power company as the theme of research,based on the theoretical content of corporate income tax and tax planning,combined with the financial status and operation of A power company,analyzes the current status of income tax planning of A power company,through the The analysis of the advantages and disadvantages of the planning scheme and the risks in the company’s tax planning are explained,and the optimal tax planning scheme suitable for the enterprise is formulated to improve the overall economic benefits of the power company. |
