大型电力企业筹建期间的开办费用往往费用巨大,通过对筹建期间的合理划分和开办费用的合理区分,可以很大程度上减少筹建期间的所得税负担。笔者结合工作实际及国家税务文件对大型电力企业筹建期间的开办费划分及摊销问题进行了探讨和税收筹划分析。 Large-scale power companies during the preparation of the start-up costs are often huge, through the reasonable division of the preparation period and the reasonable cost of start-up costs, can greatly reduce the tax burden during the preparation period. The author of the actual work and the state tax documents for large-scale power enterprises during the preparation of the division of expenses and amortization issues were discussed and tax planning analysis.