Research Of Tax Planning Of Electric Power Enterprises

Nowadays, tax planning is paid more attention by enterprises of home and abroad. Especially to domestic enterprises, tax planning will be an important part of financial management of rational enterprises. Owing to less research of tax planning to electric power enterprises, what's more, tax planning of electric power enterprises will play an important role in state and itself, so this thesis chooses tax planning of electric power enterprises as topic. The purpose is that the author hopes that the research can be used for reference to tax planning practice of enterprises of electric power.In terms of contents of the article, it firstly defines tax planning which means that by means of present taxation laws, tax-payers who obey taxation laws exercise the rights of themselves actively and fully to plan the paying taxes of operating things in advance,so as to decrease expenditure of tax increase the net cash flow of enterprises and raise its competition. At the same time, tax planning is response of enterprises to national taxation laws reasonably and soundly. Secondly, taking advantage of the characteristics of electric power enterprises, the article discusses many ways of planning on taxation kinds operating process of enterprises and utilizing preferential policies through the means of examples and comparison. Saying specifically, about taxation kinds ,the thesis discusses the planning ways of value added ta business tax and income tax; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. Finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results.The thesis lays stress on the research of all kinds of planning ways, which makes three achievements at least. First, it does good to me to learn taxation laws fully and management knowledge about electric power. Second, being confronted with intense competition of outer environment, it can make me plan taxes for my own enterprises in practice consciously, meanwhile, it is helpful to arouse the tax planning consciousness of administrative persons of enterprises of electric power. Third, the research widens existing tax planning theory of electric power industry.