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对于水电生产行业而言,一旦投资形成,在国家电价政策没有大调整的情况下,收入基本是稳定的,不会出现大幅波动。在收入既定的前提下,要实现利润的最大化,决定因素就是成本的不断降低。本文所研究的税收筹划,主要是通过合法、合理的税务处理来降低公司的税收负担,从而间接降低公司的成本,实现公司整体利益最大化。
For the hydropower industry, once the investment is formed, with no major adjustment of the national electricity price policy, the revenue is basically stable and there will not be any sharp fluctuations. In the premise of the income established, to achieve maximum profit, the decisive factor is the continuous reduction of costs. The tax planning studied in this paper mainly reduces the company’s tax burden through lawful and reasonable tax treatment, thus indirectly reduces the company’s cost and maximizes the overall interests of the company.