Title :
The Influence of Enterprises Income Tax Law on Electric Power Enterprise
Author :
Sun Ziyuan ; Dong Jingjing
Author_Institution :
Sch. of Manage., China Univ. of Min. & Technol., Xuzhou, China
Abstract :
With the development of market economy, the collectivization and low carbon economy, China Enterprises Income Tax Law creates a playing field for electric power enterprises and adopts more streamlined tax incentives that are in line with the country´s economic policy. This article summarizes the major development and influence of the Law in electric power enterprises, tax rates, expenses, and qualification for tax preferences should be considered.
Keywords :
electricity supply industry; law; power generation economics; taxation; China enterprises income tax law; country economic policy; electric power enterprise income tax law; low carbon economy; market economy; streamlined tax incentives; tax preferences; tax rates; Carbon dioxide; Companies; Energy management; Finance; Government; Investments; Power generation economics; Research and development; Sun; Technology management;
Conference_Titel :
Power and Energy Engineering Conference (APPEEC), 2010 Asia-Pacific
Conference_Location :
Chengdu
Print_ISBN :
978-1-4244-4812-8
Electronic_ISBN :
978-1-4244-4813-5
DOI :
10.1109/APPEEC.2010.5448643