analysis of the new enterprise income tax law tax planning under the electricity research units（分析新企业所得税法下税收筹划电力研究单位）.doc

Analysis of the new enterprise income tax law tax planning under the electricity research units [Abstract] article based on the electric power research unit tax planning, research and analysis of the power unit before and after the establishment of an independent research and development center on the grid overall tax impact to explain the feasibility of setting up an independent R amp; D center for the development of electric power research institutions for the long-term theoretical of. [Keywords] power research institutes, corporate income tax, R amp; D center, to reduce tax costs First, the organizational form of electric power research institutions Research unit is engaged in the electricity power production and application technology research of high-tech enterprise, is the power of technical supervision, technical services, information technology development and technology center, with state approval of various grades of debugging, unit size, and Transmission and Distribution Engineering qualification, is network of various categories of professionals highly centralized functional units. Chang Wangfen home, except for part of the power grid enterprises and scientific research units transformed into a wholly owned subsidiary or a subsidiary of Power Financial Corporation, most electric power companies as a research unit still Branch, unified by the power companies pay corporate income tax summary. Second, the power unit operations research and accounting features (A characteristic of business activities Both electricity production and research institutes is the nature of science and technology research enterprise, are responsible for power systems and other technical services and R amp; D task, its main business activities are corporate assets, the higher level network operating conditions to fulfill the functions of technical supervision, and assume Power companies R amp; D tasks, because they do not have independent legal personality, c