Study on Income Tax Burden of Electric Power Enterprises

Abstract

The tax burden borne by the electric power industry is heavier than that of other industries, which not only concerns the sustainable operation of electric power enterprises, but also concerns the smooth and healthy operation of the downstream industry and even the whole national economic system. This paper takes income tax, the main tax in the electric power industry, as the research object, conducts vertical analysis and horizontal comparison on the tax burden of the electric power industry, and analyzes and evaluates the tax burden level of the electric power industry. At the same time, the case analysis of a single enterprise, more detailed, in-depth analysis of the tax burden of income tax in power enterprises. Finally, in view of the problems existing in the analysis results, this paper puts forward feasible and reasonable Suggestions on how to scientifically use tax planning means to alleviate the burden of taxes and fees in power enterprises.