摘要
随着我国税收体制的全面改革,我国增值税类型发生了一定的转变,而这种变化为我国电力企业的发展带来了一定的优势,同时也带来了一定的挑战。基于此,论文从节税、税收转嫁、涉税零风险以及避税四个方面对电力企业增值税纳税筹划进行相应的研究,以促进我国电力企业能够得到积极发展。
With the comprehensive reform of China＇s tax system, the types of value-added tax has changed to a certain degree in China, which has brought some advantages to the development of China＇s electric power enterprises, and also brought some challenges. Based on this, the paper studies the tax planning of the value-added tax in power enterprises from four aspects of tax saving, tax transfer, zero risk of paying tax and tax avoidance, so as to promote the positive development of electric power enterprises in China.
作者
赵彬淳
ZHAO Bin-chun(Yangj iang Nucl ear Power Co.Ltd.,Yangjiang 529941,China)
出处
《中小企业管理与科技》
2018年第27期51-52,共2页
Management & Technology of SME
关键词
电力企业
增值税筹划
纳税筹划
electric power enterprises
value-addedtax planning
tax planning
