新的《企业所得税法》的实施,给企业的纳税带来了新的变化,特别是电力企业,纳税环境发生了很大的变动。新的《企业所得税法》体现了用税收手段促进我国经济发展的思想,在所得税的征收各环节,深切体现了公平、公正、竞争的原则。本文着重对电力企业税负与筹划方面予以分析。 The implementation of the new “Enterprise Income Tax Law” has brought new changes to the taxation of enterprises. In particular, great changes have taken place in the tax environment of power enterprises. The new Law on Enterprise Income Tax embodies the idea of ​​using tax means to promote China’s economic development. The principle of fairness, fairness and competition has been embodied in all aspects of the collection of income tax. This article focuses on power companies tax burden and planning to be analyzed.