税务会计在火力发电企业的纳税筹划

Tax Planning of Tax Accounting in Coal-fired Power Enterprise

随着经济体制改革的不断深入和现代企业制度的不断完善,多元化的股权结构和债权结构代替了政府投资一统天下的格局,这就要求政府通过税收政策法规、货币政策等手段来实现对企业各项经济活动的宏观调控。因此,企业如何维护自身的权益,合理合法规避风险,税务会计在企业中的作用显得尤为重要,本文通过实例,论述了税务会计在工作中的纳税筹划,旨在为企业减少纳税成本,提高经济效益。

With the deepening of economic system reform and the continuous improvement of modem enterprise system, the diversified ownership structure and debt structure replace the government investment pattern, which re- quires the government by the tax policy, monetary policy and other means achieves the macroscopical adjusting control of various economic activity in enterprise. Therefore, the enterprise how to safeguard their own interests, reasonably avoid risk, the role of tax accounting in enterprise is particularly important, this article through the concrete example, discusses on tax planning of tax accounting in the work, reduces taxes cost for the enterprise and improves the eco- nomic benefits.