Study On Tax Planning For Environmental Tax Of H Thermal Power Enterprise

The report of the Nineteenth National Congress of the Communist Party of China pointed out that "speeding up the reform of the system of ecological civilization and building a beautiful new China",which shows that China has placed the construction of ecological civilization in a very important position.After the reform and opening up,China's economy has made great progress.At the same time,it has also caused serious environmental pollution and even affected people's normal life.To this end,China began to levy sewage charges in 2003,but due to the lack of rigidity in law enforcement and other reasons,it can not meet the existing economic form.After six years of legislation,at the end of 2016,China passed the Environmental Protection Tax Law of the People's Republic of China,which was implemented on January 1,2018.As one of the heavy pollution industries,thermal power industry is the main object of environmental protection tax collection.In recent years,because of the rising price of coal raw materials and other reasons,the profit margin of the industry has been sharply reduced,and the implementation of environmental protection tax is likely to aggravate this problem.In the case of unable to control the price of raw materials,thermal power enterprises should actively seek other solutions,for example,through the implementation of a reasonable and legitimate plan for environmental tax planning,reduce environmental tax and fee expenditure of enterprises,to achieve the purpose of reducing costs and improving profits.Based on the theory of tax planning,using the methods of literature research,comparative analysis,experience summary and interdisciplinary research,this paper takes H Thermal Power Enterprise as an example,compares the differences of tax and fee before and after the implementation of environmental protection tax,and draws the conclusion that H Thermal Power Enterprise Tax Burden increases after the implementation of environmental protection tax.By comparing it with 16 listed companies in the same industry,we can draw the conclusion that the tax burden of H Thermal Power Enterprise in the same industry is on the high side.On this basis,combined with its operating characteristics,the plan of environmental protection tax planning is designed from three aspects:emission calculation rules,regional differences in tax revenue and preferential tax policies.Four tax-saving proposals are added,including clean production,centralized treatment of up-to-standard emissions,active installation of automatic monitoring equipment,and strengthening communication and learning.Finally,through the comparison of tax and fee before and after planning,this paper evaluates the effectiveness of the scheme,and puts forward five safeguard measures for tax planning of environmental protection tax:paying attention to policy changes,increasing investment in environmental protection,strengthening inter-departmental cooperation,establishing good tax-enterprise relationship,and implementing environmental accounting.