电力企业所得税筹划.docVIP

电力企业所得税筹划 　　 摘要：2008年的《企业所得税法》实施后，电力企业的纳税环境产生了很大的变化。税负的降低和税收优惠政策都影响着电力企业的纳税额，本文以华电莱州发电有限公司为例对新税法下的电力企业税务筹划做了新的探讨。 　　关键词:企业所得税；电力企业；税务筹划 　　Abstract: the implementation of the 2008 enterprise income tax law, the power enterprise tax environment has changed a lot. Tax reduction and tax preferential policy of tax of electric power enterprises, this paper takes Huadian Laizhou Power Generation Co. Ltd. as an example of power enterprises under the new tax law tax planning to do a new discussion. 　　Keywords: enterprise income tax; tax planning of electric power enterprises; 　　中图分类号：DF432.2文献标识码：