A种业公司企业所得税纳税筹划研究

发布时间：2018-04-15 07:19

本文选题：种业企业 + 税基　；参考：《山东农业大学》2017年硕士论文

【摘要】：2016年,国家制定《十三五规划纲要》对农业发展的重要性进行了明确,指出农业在全面建成小康社会和实现现代化中发挥着基础性作用,是国民经济发展的命脉所在。种业企业作为重要经济活动主体之一,其现代化发展对于保障国家粮食安全、促进农业生产发展具有重大意义。为扶持和促进种业企业长足发展,国家从不同方面和角度相继出台了多种优惠政策,企业所得税等各类税收优惠政策就是其中重要内容之一。因此,种业企业应当充分利用良好的政策环境,积极探索和实施纳税筹划,合法、合理降低种业企业实际税负,不断提高农业企业整体经济效益和经营管理水平,进而加快国家农业产业化进程,最终惠及农民民生。纵观我国迄今为止纳税筹划领域的研究现状,涉及农业企业纳税筹划的研究很少,对种业公司纳税筹划的研究更为鲜见,在极为有限的且运用的纳税筹划方法也较为传统,在一定程度上制约了种业企业税负管理能力和总体管理水平的提高。纳税筹划涉及多个税种,而企业所得税在种业企业税费总额中占比最大,因此,本文将通过案例分析的方式,对种业企业的企业所得税纳税筹划这一偏冷领域进行研究,以期为种业行业及农业企业的纳税筹划、企业所得税纳税筹划的研究提供有益参考。本文首先从理论层面给出了企业所得税的基本含义、特点、相关经济理论,在此基础上归纳出了企业所得税纳税筹划的基本方法和技术。随后,通过对A种业企业经营、财务管理和企业所得税管理的实际情况进行分析,明确了该企业在企业所得税纳税筹划方面存在的不足和问题。接下来,将企业所得税纳税筹划方法的理论与该企业实际情况相结合,确定了该企业的企业所得税纳税筹划预期目标;立足税基筹划角度,制定筹划方案;并从收入和扣除两个方面,通过具体案例对方案进行应用和效果评价。最后得出结论:合法、科学的筹划确实可以降低企业税负、优化企业管理,对于促进企业发展具有积极作用,做好纳税筹划对于种业企业十分重要,并据以向种业企业给出了做好企业所得税纳税筹划的有关建议。
[Abstract]:In 2016, the state formulated the outline of the 13th Five-Year Plan to make clear the importance of agricultural development, pointing out that agriculture plays a fundamental role in building a well-off society in an all-round way and realizing modernization, and is the lifeblood of the development of the national economy.As one of the main bodies of economic activities, seed enterprises are of great significance in ensuring national food security and promoting the development of agricultural production.In order to support and promote the rapid development of seed industry enterprises, the state has introduced a variety of preferential policies from different aspects and angles, enterprise income tax and other tax preferential policies is one of the important content.Therefore, seed enterprises should make full use of the good policy environment, actively explore and implement tax planning, legally and reasonably reduce the actual tax burden of seed enterprises, and continuously improve the overall economic efficiency and management level of agricultural enterprises.Thus speeding up the process of national agricultural industrialization, and ultimately benefit the livelihood of farmers.Looking at the current research situation of tax planning in our country, the research on tax planning of agricultural enterprises is few, and the research on tax planning of seed companies is more rare, and the tax planning methods used in the very limited and traditional ways are also more traditional.To some extent, restricted the seed industry enterprise tax burden management ability and the overall management level enhancement.Tax planning involves many kinds of taxes, and enterprise income tax accounts for the largest proportion of the total taxes and fees of seed enterprises. Therefore, this paper will study the cold field of enterprise income tax planning of seed enterprises through case study.In order to provide a useful reference for seed industry and agricultural enterprises tax planning, enterprise income tax planning research.This paper first gives the basic meaning, characteristics and related economic theory of enterprise income tax from the theoretical level, and then summarizes the basic methods and techniques of enterprise income tax planning.Then, through the analysis of the actual situation of enterprise management, financial management and enterprise income tax management of A kind industry, this paper clarifies the shortcomings and problems of the enterprise in the aspect of enterprise income tax planning.Then, combining the theory of the enterprise income tax planning method with the actual situation of the enterprise, it determines the expected target of the enterprise income tax planning, establishes the planning plan based on the angle of tax base planning.And from the income and deduction of two aspects, through specific cases to apply and evaluate the effect of the program.Finally, it is concluded that legal and scientific planning can really reduce the tax burden of enterprises, optimize enterprise management, and play a positive role in promoting the development of enterprises. It is very important for seed industry enterprises to do tax planning well.On the basis of this, some suggestions on enterprise income tax planning are given.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F324.6;F302.6

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