用好税收优惠政策 促进电力企业可持续发展（Using tax preferential policies to promote sustainable development of power enterprises）.docVIP

用好税收优惠政策 促进电力企业可持续发展（Using tax preferential policies to promote sustainable development of power enterprises） Using tax preferential policies to promote sustainable development of power enterprises Using tax preferential policies to promote sustainable development of electric power enterprises 2009-02-03 21:21:48 Tax preference is the preferential treatment given by the state to taxpayers in accordance with the intended purpose through the formulation of the tax system. One of the purposes of the states preferential tax policy is to stabilize and promote the sustainable development of the economy through adjusting the economic structure. The electric power industry belongs to the public infrastructure projects supported by the state in recent years, according to the needs of national economic development situation in different periods, the corresponding introduced a number of preferential tax policies, which also give preferential tax policies for comprehensive utilization of electric power enterprises to seek greater development space to expand. The electric power enterprises to actively strive for preferential tax support around the existing laws and regulations to co-ordinate arrangements suitable for the operation characteristic of the enterprise tax planning is not only a benign reflection of the national industrial policy, from the perspective of tax effect on the economic development of the enterprise, also has a broad and profound meaning. First, the main problems existing in the application of preferential tax policies for electric power enterprises 1, the state has given preferential tax incentives to power enterprises relatively little. At present, the tax preferential policies universally applicable to power enterprises are mainly in value-added tax: (1) the use of municipal solid waste generated electricity, since January 1, 2001, the implementation of value-added tax, that is, refund policy. (2) the use of coal gangue, coal slime, oil shale and wind po