X种业科技有限公司纳税筹划研究

发布时间：2018-04-04 11:25

本文选题：种子产业化企业　切入点：税收优惠　出处：《昆明理工大学》2014年硕士论文

【摘要】：随着世界人口的不断增长,粮食需求也在不断增加,粮食安全问题被很多国家提升到战略高度,但是如何促进种子企业的产业化发展,并巩固粮食的生产安全,成为新经济条件下,政府与企业争相研究的课题。农业的发展关乎国家的经济命脉,种子企业产业化的发展是农业发展的核心推动力。因此,我国颁布实施了一系列的农业税收优惠政策,为种子企业发展减轻税收负担,同时种子企业应充分利用国家现行的税收政策优惠,深入把握和应用现行的农业税收优惠政策体系,促进我国种子企业产业化进程。从我国现有的研究资料来看,基本都是以整个农业行业作为研究对象,并且遵循传统的税收筹划方法以及税制规定,进行纳税筹划业务的分析。而对于种子产业化企业的纳税筹划研究较少。而且没有把新的税收法律政策与当期经济环境相结合。因此,本文尝试针对这一新领域进行探讨,主要采用案例分析的方法对种子产业化企业的税收筹划进行研究。本文首先从X种业公司所处的外部环境出发,分析我国种子产业化企业的现状及相关相关税收政策。在此基础上总结出种子产业化企业相适应的税收筹划方法与操作流程；然后结合X种业公司2012-2013年的经营情况,选取代表企业负债水平、资产管理水平、变现能力和盈利能力的财务指标,结合报表附注对X种业公司的财务报表进行分析,找出X种业公司在经营管理方面存在的问题,并通过纳税评估对这些问题进行分析,总结出X种业公司需要改进的税收方案；最后,综合运用税收筹划方法,分税种、税收筹划方法将X种业需要改进的税收方案进行优化。
[Abstract]:With the continuous growth of the world population and the increasing demand for food, the issue of food security has been raised to a strategic level by many countries. However, how to promote the industrialization of seed enterprises and consolidate the safety of grain production,Under the new economy condition, the government and the enterprise competes to study the topic.The development of agriculture relates to the national economic lifeline, and the development of seed enterprise industrialization is the core driving force of agricultural development.Therefore, China has promulgated and implemented a series of preferential agricultural tax policies to lighten the tax burden for the development of seed enterprises. At the same time, seed enterprises should make full use of the current national tax policy preferences.Grasp and apply the current preferential agricultural tax policy system to promote the industrialization of seed enterprises in China.According to the existing research materials in China, the whole agricultural industry is taken as the research object, and the tax planning business is analyzed in accordance with the traditional tax planning method and the tax system regulations.But for the seed industrialization enterprise tax planning research is less.And did not combine the new tax law policy with the current economic environment.Therefore, this paper attempts to explore this new field, mainly using the method of case analysis to study the tax planning of seed industrialization enterprises.Based on the external environment of X seed Company, this paper analyzes the present situation and related tax policies of seed industrialization enterprises in China.On this basis, it summarizes the suitable tax planning method and operation process for seed industrialization enterprises, and then combines the operating situation of X seed industry company in 2012-2013, selects the representative enterprise debt level, asset management level,The financial indexes of cash ability and profitability, combined with the statement notes, analyze the financial statements of X seed Company, find out the problems existing in operating and management of X seed Company, and analyze these problems through tax assessment.Finally, by using the tax planning method, the tax planning method is used to optimize the tax plan that the X species industry needs to improve.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324.6;F812.42;F302.6

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