Research on the Strategy of Tax Planning Management of Power Supply Enterprises under the Background of Replacing Business Tax with VAT

2018 3rd International Conference on Insulating Materials, Material Application and Electrical Engineering

材料科学;无线电电子学;电工学

Qin, Yuwei^1

School of Management, Shanghai University, Shanghai, China^1

关键词: Current situation;    Financial industry;    Industrial structures;    Material procurement;    Operation and maintenance;    Power company;    Power supply enterprise;    Service industries;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/452/3/032063/pdf
DOI  :  10.1088/1757-899X/452/3/032063

学科分类：材料科学（综合）

来源: IOP

【 摘 要 】

Since May 1, 2016, the implementation of the pilot reform of replacing business tax with VAT has been implemented nationwide. The construction industry, real estate, financial industry, and service industry have all been included in the pilot scope, and business tax has been banned, and VAT has been levied. This measure subverts the original appearance of repeated taxation and large tax burdens under the "two taxes coexist", and it has positive significance in reducing the overall tax burden of enterprises, upgrading the industrial structure, and optimizing resource allocation. The paper aims at the current situation of the tax burden of power companies, and establishes a model for the tax burden changes of enterprises, and puts forward relevant suggestions for the tax planning, operation and maintenance management and material procurement management of power companies.