长期以来,我国电力行业处于垄断经营模式,在市场经济发展中,这种模式的颓势逐渐显现出来。国家采取了资本开放政策,电力行业也逐渐向着竞争经营模式发展。合理的税收筹划,能够降低企业税收成本,提升电力企业的竞争力,对电力企业发展具有积极的意义。本文首先分析税收筹划的特点,然后探讨电力企业所得所税收筹划的基本思路,并提出具体的策略,望采纳。 For a long time, the power industry in our country is in a monopoly management mode. In the development of market economy, the decline of this mode gradually shows itself. Countries have adopted the policy of opening up capital and the power industry has also been gradually moving towards a competitive management model. Reasonable tax planning, can reduce the tax costs of enterprises, enhance the competitiveness of power companies, power companies have a positive development. This paper first analyzes the characteristics of tax planning, and then discusses the basic idea of ​​tax planning for the income of electric power enterprises, and puts forward specific strategies to be adopted.