Keywords: power supply enterprise tax planning and management
First, the significance of tax planning management to the finance of power supply enterprises
With the deepening of power system reform, the profit environment of power supply enterprises has changed greatly, and the competitive pressure of their operation as profit-making economic entities is increasing day by day. Taxation is an inevitable cost in enterprise management and a loss of enterprise income. Under the premise of not violating the tax law, making full use of various preferential tax policies and planning business activities in advance is a financial management method commonly adopted by enterprises, which is called tax planning. However, China's tax management is becoming more and more strict, and the monitoring requirements for corporate tax matters are gradually improving, making tax planning more difficult. So how to manage it better?
Further strengthening the tax planning of power supply enterprises is not only a timely measure to deal with the change of tax environment, but also a necessary measure to promote the continuous improvement of economic benefits of enterprises. First of all, the most direct function of good tax planning management is to reduce the tax burden. Through reasonable tax avoidance, the use of preferential tax policies and other planning methods, the tax expenditure that could have been saved can be effectively avoided, thus reducing the proportion of tax revenue in the operating costs of enterprises and reducing income losses. Secondly, tax planning management is also an adjustment to the business activities of enterprises. Tax planning enables enterprises to think more carefully about how to carry out business activities before making financial decisions, so as to standardize their business behavior, adjust activities that are not suitable for maximizing tax benefits, promote the healthy development of enterprises, realize the optimal allocation and saving of resources, and improve operating efficiency. Third, tax planning management is a part of enterprise financial management. To improve the level of tax planning, it is necessary to improve enterprise accounting and cost management, so as to standardize the basic work of enterprise financial accounting and management and promote the improvement of overall management level.
Second, the power supply enterprise tax planning management analysis
Although many power supply enterprises have carried out tax planning, the management level is uneven and the planning effect is not the same. There are still many problems in some specific work, which are not suitable for the ever-changing tax planning environment.
(A) the basic management environment of tax planning is not perfect.
Power supply enterprises should do a good job in tax planning, and the first thing is to ensure a good basic management environment. From the practical point of view, firstly, the management thought of enterprise tax planning can't get out of the previous misunderstanding. In tax planning, enterprise leaders or financial personnel always simply aim at reducing tax expenditures, ignoring some necessary preconditions of tax planning, especially law-abiding, which leads to tax planning involving tax evasion, tax evasion and other illegal means, making enterprises suffer tax punishment, which is more likely to have a greater negative impact on their social reputation and image, and the overall result is not worth the candle. Second, the basic support of tax planning organizations and personnel is relatively low. At present, the construction of fiscal and taxation management institutions in many power supply enterprises is lagging behind, the integrity of organizational system is lacking, and the phenomenon that tax managers are concurrently financial managers is widespread. On the one hand, financial personnel may be unfamiliar with tax management and lack knowledge of tax planning, which affects the level of tax management. On the other hand, due to the limitation of time and energy, financial personnel may not be able to conduct comprehensive tax planning research, which will reduce the planning effect and sometimes even lose the income of tax planning in vain. Third, the efficiency of tax planning management is difficult to guarantee. The low level of enterprise accounting informatization increases the workload and labor cost of tax planning management. At the same time, the contact between tax planners and business departments such as enterprise accounting is weak, and the information communication is not timely and sufficient, which affects the quality of tax planning management.
(B) There is a big deviation in the implementation of the tax planning scheme.
Although the tax planning scheme and plan have been formulated, how the effect needs to be implemented in detail can be fully reflected. The first reason for the deviation may be that the scheme formulated by the tax planner does not conform to the actual situation of business activities. In the end, the result of implementing the tax planning scheme by the enterprise not only did not increase the income, but also generated greater costs and reduced the income. One reason is the lack of experience or ability of tax planners, and the other is the lack of comprehensive understanding and analysis of enterprise business, which leads to planning mistakes. The second reason is that the departments and personnel implementing the tax planning plan did not really grasp the operational points of the plan, did not put the planning measures of the plan in place, resulting in the loss of the implementation effect, or subjectively did not cooperate with the tax planning management department, and did not achieve the necessary coordination in the actual work, which made it difficult to realize the effective connection of all aspects of tax planning, resulting in the failure of the planning plan to play its due role.
(C) Tax planning management lacks a sound risk management system
Tax planning is a risky management work, which should not only meet the challenges of external risks such as tax laws, policies and tax penalties, but also consider the influence of internal factors such as changes in internal operations and business activities. However, at present, the risk management construction of tax planning in power supply enterprises is difficult to meet the requirements of tax planning management. First of all, a perfect risk identification and evaluation system for tax planning has not been established. Power supply enterprises are relatively weak in risk management awareness and low in internal risk management system. Tax planning managers do not analyze and classify the potential risk factors of enterprises and lack identification management. It is difficult to assess how to find these risks in advance and grasp the risk threshold range, so it is impossible to carry out risk detection. Secondly, the ability of risk prevention and control is relatively low. It is precisely because of the lack of risk prediction and identification in advance that tax planning managers rarely put forward preventive measures and mitigation measures for possible risks, which makes enterprises unprepared when tax planning risks appear, and their ability to resist accidents is extremely poor, leading to major economic losses. Third, the follow-up evaluation and improvement mechanism of tax planning management is also relatively lacking. Many times, the concept of continuous improvement of power supply enterprises is not in place. After the successful implementation of the current tax planning scheme, it is considered that the expected goal has been achieved, and the quality and efficiency of tax planning management are rarely evaluated, so it is impossible to find the unreasonable points in management in time. However, in the future operation period, we will simply copy the imperfect tax planning management experience, resulting in rigid management and hidden management risks.
Three, improve the power supply enterprise tax planning and management suggestions
From the above analysis, it can be seen that the tax planning management of power supply enterprises is far from being as effective as expected, and the shortcomings in many aspects have seriously affected the realization of tax planning objectives. In view of the above problems, this paper puts forward the following suggestions for reference.
(1) Pay attention to the construction of tax planning management environment and lay a solid management foundation.
First of all, the correct concept of tax planning is the basis to ensure the healthy and orderly development of tax planning management in power supply enterprises. Enterprises should take the correct grasp of leaders as the premise, get out of the misunderstanding of wrong ideas, regard tax planning as the focus of enterprise's law-abiding operation, and establish the correct direction of tax planning management for enterprises. The person in charge of tax management should keep consistent with the leaders, and actively convey the idea of legal tax planning between planners and financial personnel, so that all employees of the enterprise can form a correct management consciousness. Secondly, strengthen the construction of tax planning and management institutions. In order to ensure the organizational position of tax planning management, enterprises should start with the independence of institutions and personnel, set up necessary institutions to be responsible for tax management, reduce the confusion of accounting and tax management, ensure that tax personnel have enough time and energy to plan and manage taxes, and improve the efficiency of tax management. Third, gradually improve the quality level of tax planners. It is necessary to strictly assess the professional ability of tax leaders, pay attention to the tax quality training and education of personnel, and carry out more tax knowledge lectures and various forms of training activities to ensure that tax management has sufficient personnel support. Fourth, take enterprise information system as the medium, improve the technical application level of tax planning management, promote the realization of high management efficiency, strengthen the construction of information exchange channels between departments, form an internet system for tax planning management, enterprise financial management, business management and other activities, and improve the ability of tax planning managers to obtain all kinds of information.
(two) to strengthen the supervision of the implementation of tax planning programs to ensure the quality of implementation.
For the implementation of the tax planning scheme, we must first ensure the feasibility and operability of the scheme. After the tax planning scheme is formulated, the enterprise should organize the personnel of management department and accounting department to hold a meeting to discuss, evaluate the quality of the planning scheme, and then implement it, on this basis, eliminate the possibility of poor implementation of the scheme. Secondly, it is necessary to strengthen the supervision and inspection of the implementation of tax planning programs of various departments. On the one hand, an enterprise can require each executive department to summarize the implementation of the tax planning scheme every month and form a written report, which will be evaluated by the tax manager, and the evaluation results and implementation opinions will be fed back to the management, and then the management will feed back to the executive department, and the executive department will adjust the implementation accordingly. On the other hand, enterprises should require the tax planning management department to conduct irregular spot check management, so as to be able to dynamically grasp the quality and efficiency of the actual implementation process of the tax planning scheme of each business execution department, put forward opinions in time to correct the implementation deviation, and ensure that the expected effect of the correct planning scheme can be realized.
(3) Improve the risk management system of tax planning and improve the ability to resist risks.
Power supply enterprises should incorporate tax planning risk management into the daily management schedule of enterprises and establish and improve the risk control system. First of all, to improve the risk prediction and identification mechanism of tax planning, tax administrators should analyze all possible risk factors inside and outside the enterprise, fully identify potential business risks, make predictions according to environmental changes and business development trends, select appropriate risk evaluation indicators, and calculate a certain risk prevention threshold range. Secondly, strengthen the risk prevention and control of tax planning. On the basis of risk prediction and identification, corresponding preventive measures are formulated for various risk factors, and pre-control is strengthened. Based on the risk threshold, control measures should be taken in time to minimize the risk impact, or realize risk transfer and reduce the negative impact on enterprise operation. Third, establish a follow-up evaluation and continuous improvement mechanism for tax planning management. Enterprises should establish a sense of continuous improvement, take tax planning management as a lasting task, make a special assessment of the implementation quality and results of tax planning schemes after each period, evaluate the work efficiency of managers, keep good experience, take management lessons as a warning, intensify improvement in later management, and realize a virtuous circle of planning management.
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