摘要
集团化运作、集约化管理环境下的电力企业开展税务筹划具有显著经济效益。ERP系统建设为集约化环境下对加强电力企业税务管理和税务筹划创造了有利条件。实施集约化战略将电力企业税务筹划提升到集团战略高度,企业整体最优效益是税务筹划的终极目标。电力企业集团及其所属单位税务筹划应侧重于全局性、事前和整体性的纳税筹划,在国家税收法律政策健全完善的过程中和行业改革重组中,电力企业应争取对自身有利的税收政策,优化企业纳税方案,用好税收优惠政策,避免额外税负。
The implementation of active tax scheming by power enterprises in the environment of conglomerated operation and consolidated management results in remarkable economical benefits. The establishment of the ERP system creates favorable conditions for strengthening the tax management and tax scheming for power enterprises. The implementation of the consolidated development strategy raises the tax scheming to the level of the strategies of the enterprise group, and the optimal benefits of the entire enterprise group become the ultimate goal for the tax scheming. Power enterprise groups and their subordinate companies should focus on overall tax planning in advance and as an entire entity. With the state＇s tax laws and policies still improving and enterprises in the power sector in the restructuring process, power enterprises should try their best to obtain favorable tax policies, optimize their business tax programs, and avoid unnecessary tax burden by making full use of favorable tax policies.
出处
《能源技术经济》
2011年第11期78-82,87,共6页
Electric Power Technologic Economics
关键词
电力企业
集约化战略
税务筹划
power enterprise
consolidated development
tax scheming
