(1) The power companies affiliated to North China Electric Power Group take North China Electric Power Group Corporation (Beijing-Tianjin-Tangshan Power Grid), Shanxi Electric Power Company and Hebei Electric Power Company as corporate income tax payers respectively.
(2) The power enterprises affiliated to North China Electric Power Group take Northeast Electric Power Group Corporation as the corporate income tax payer.
(3) The power companies affiliated to East China Electric Power Group take East China Electric Power Group Corporation, Shanghai Electric Power Company, Jiangsu Electric Power Company, Anhui Electric Power Company and Zhejiang Electric Power Company as corporate income tax payers respectively.
(4) The power companies affiliated to Huazhong Electric Power Group take Huazhong Electric Power Group, Hubei Electric Power Company, Henan Electric Power Company, Jiangxi Electric Power Company and Hunan Electric Power Company as corporate income tax payers respectively.
(5) The electric power enterprises affiliated to Northwest Electric Power Group take Northwest Electric Power Group Corporation, Gansu Electric Power Company, Ningxia Hui Autonomous Region Electric Power Company, Qinghai Electric Power Company and Xinjiang Uygur Autonomous Region Electric Power Company as enterprise income tax payers respectively.
(6) The power companies (bureaus) affiliated to Shandong, Fujian, Guangdong, Guangxi, Hainan, Sichuan, Guizhou, Yunnan, Inner Mongolia, Chongqing and (provinces, autonomous regions and municipalities directly under the Central Government) take provincial power companies as enterprise income tax payers.
(7) Gezhouba Hydropower Plant and China Southern Electric Power Joint Venture Company are corporate income tax payers respectively.
The above-mentioned power group companies and provincial power companies are referred to as remittance enterprises; The power enterprises affiliated to the above-mentioned power group companies and provincial power companies are referred to as remittance member enterprises for short. Article 4 Enterprises that provide services for power generation under power group companies and provincial power companies, including industrial manufacturing, repair, repair, transportation, material supply enterprises and other non-power enterprises, take enterprises that carry out independent economic accounting as enterprise income tax payers. Article 5 In accordance with the relevant provisions of the state, if an electric power enterprise sells electric power and heating products, the Three Gorges Project construction fund, electric power construction fund and power supply and distribution subsidies collected from users with the electricity price are included in the financial budget or the special account of extra-budgetary financial funds according to regulations, and the management of revenue and expenditure is carried out separately, enterprise income tax will not be levied; Failing to pay taxes in the financial budget or extra-budgetary financial fund account in accordance with the regulations and implementing the management of two lines of revenue and expenditure, as well as the above-mentioned funds and expenses charged in excess of the standard and other funds and expenses charged to users by electricity price, are included in the total income of enterprises and enterprise income tax is levied according to law. Article 6 The expenses incurred by electric power enterprises shall be subject to the deduction standards stipulated in tax laws and regulations. If the expenses stipulated in the financial accounting system are inconsistent with the deduction standards stipulated in tax laws and regulations, tax adjustment shall be made according to regulations. Article 7 If the actual wage expenditure of an electric power enterprise that implements the method of linking total wages with economic benefits (hereinafter referred to as the method of linking work efficiency) is lower than the amount extracted by the method of linking work efficiency, it can be deducted before tax. Electric power enterprises that implement work efficiency linkage must report the approved work efficiency linkage scheme to the tax authorities at the same level for record and approval, otherwise it will be deducted according to the taxable wage standard stipulated by the state.
Electric power enterprises that have not implemented the method of linking work efficiency should calculate the pre-tax deduction of their wage expenses according to the taxable wage standard.
Remittance member enterprises that implement work efficiency linkage become power enterprises that pay income tax locally due to reorganization, transformation or asset reorganization. With the approval of the provincial tax authorities, the actual wage expenditures are allowed to be deducted before tax. Article 8 The trade union funds, employee welfare funds and employee education funds of electric power enterprises shall be deducted respectively by 2%, 14% and 1.5% of the total pre-tax wages. If the actual salary paid by the taxpayer is higher than the total pre-tax deduction, the trade union funds, employee welfare funds and employee education funds shall be deducted respectively according to the total pre-tax deduction. Ninth entertainment expenses related to production and operation of electric power enterprises, if accurate records or vouchers can be provided, can be deducted within the following limits:
(1) The annual sales (business) income is below150,000 yuan (excluding150,000 yuan) and does not exceed 5 ‰ of the annual sales (business) income;
(two) the annual sales (business) income is more than 6.5438+0.5 million yuan (including 6.5438+0.5 million yuan), but less than 50 million yuan, not more than 3 ‰ of the sales (business) income;
(three) the annual sales (business) income exceeds 50 million yuan (including 50 million yuan), but less than 1 billion yuan, not more than 2 ‰ of the sales (business) income;
(4) If the annual sales (business) income exceeds 100 million yuan (including 100 million yuan), it shall not exceed 0‰ of the sales (business) income.
Remittance member enterprises separately accrue business entertainment expenses, and remittance enterprises may not uniformly accrue them; Remittance enterprises that uniformly calculate and deduct business entertainment expenses may allocate them to remittance member enterprises according to the method approved by the local provincial tax authorities, and remittance member enterprises may not separately calculate and deduct them.