Research On The Enterprise Income Tax Planning Of A Electricity Company

China is a big country in energy production and consumption,and energy enterprises have also made great progress,but they are still faced with a series of problems,such as overcapacity,destocking pressure,financing difficulties,capital shortage and so on,which lead to the fierce market competition in China’s energy industry.Scientific and effective tax planning for enterprise income tax can help enterprises alleviate their financial pressure,reduce their production and operation costs,avoid tax-related risks,and optimize the management mechanism.It can also effectively alleviate the survival pressure of enterprises and improve their competitiveness and viability of the comprehensive level.This paper takes the tax planning of energy enterprise income tax as the theme,and takes the basic principles and related theoretical basis of tax planning as the starting point.Then it comprehensively applies the relevant theoretical knowledge of economics,tax law,statistics,enterprise management,financial management and tax planning.By using the methods of literature reading,analysis and summary,and taking Company A as an actual case,this paper systematically studies the related problems of tax planning in energy enterprises.Then it analyzes the main tax-related situation,financial situation,operating results,tax planning space and the problems existing in the process of tax planning of company A.In view of the above problems,some tax planning schemes for specific business of the company are designed under the condition of making full use of the current national preferential tax policies,accounting policies and accounting estimates.Then,by comparing these planning plans,select the programs that are conducive to the enterprise to achieve value maximization;finally,evaluate and analyze the effect of tax planning,and several targeted safeguard measures to ensure the smooth implementation of these planning plans.As the current enterprise income tax burden of company A is relatively high and has not been improved,The in-depth analysis and optimization of company A tax planning will provide strong supports for the company’s fine management,and it will also have a certain reference and guidance for the reform of other tax planning work in the same industry.The research results show that the planning method used is basically consistent with the current tax policy of company A and the status quo of normal production business.The tax planning plan formulated can make company A realize the goal of maximizing value.