Analysis Of The Effect Of Tax Planning In Wind Power Enterprises Based On Implicit Tax Theory

The demand for energy in the world economic development is constantly increasing.The demand for non-fossil energy consumption in our country is continuously increasing.Renewable energy plays an important role in the power sector.The rapid development of the wind power industry has been gradually stabilized and marketized.Tax planning is to achieve an enterprise value maximization of an important means.The tax planning work of wind power enterprises has its particularity in the industry.While expecting to enjoy preferential tax treatment,enterprises may increase the corresponding costs or risks due to various uncertainties,so it is of practical significance to analyze the impact of implicit taxes on overall tax planning.Based on the theory of implicit taxation,this paper modifies the theoretical model of implicit taxation based on the particularity of wind power industry,take the region,the size of the company,the Internet benchmark price and the growth of enterprises as the conversion factor variables,constructing the implicit tax model of wind power enterprises.Combined with relevant preferential policies such as the tax law and implementation regulations,this paper analyzes the tax planning strategies of JF in the three key areas of fund-raising,investment and management,through the relative recessive tax model under relaxation,the implicit tax rate of planning scheme is measured,the rationality of financial decision-making is quantitatively analyzed,and the best tax planning ideas are formulated and selected.Finally,based on the research results of this article,it puts forward some suggestions on how JF Enterprises can perfect its tax planning path and provide some reference for promoting the realization of corporate value maximization for the same type of wind power enterprises.