电力企业税务筹划风险与优化措施

Tax Planning Risks and Optimization Measures of Electric Power Enterprises

在当今社会发展的大背景下,电力工业已经成为国家的重要基础经济产业,并渗透在工业、农业、服务业和人民的日常生活中。推动电力工业发展,对社会发展十分有益。随着我国电力行业的持续快速发展,政府出台了一系列改革方案,其中以营业税、增值税、税务局、地方税务局等的改革为重点。基于此,论述了税务筹划的概念,阐述了电力体制改革背景下电力企业税务筹划的必要性,分析了电力体制改革背景下电力企业面临的税务筹划风险,并在此基础上提出了税务风险防范对策。

In the context of the current social development,the electric power industry has become an important basic economic industry in China,and has penetrated into industry,agriculture,service industry and people's daily life.Promoting the development of the electric power industry is very beneficial to social development.With the sustained and rapid development of China's electric power industry,the government has introduced a series of reform programs,which focus on the reform of revenue tax,value-added tax,tax bureau,local tax bureau and so on.Based on this,this paper discusses the concept of tax planning,expounds the necessity of tax planning for electric power enterprises under the background of electric power system reform,analyzes the tax planning risks faced by electric power enterprises under the background of electric power system reform,and puts forward tax risk prevention countermeasures.