X农业企业税务筹划研究

发布时间：2018-08-03 14:19

【摘要】：农业是我国国民经济发展的基础，，在国家经济发展过程中起着至关重要的作用，其主体经营效益的好坏直接影响着整个国民经济的发展全局。但在社会经济结构中，农业企业受其产业的特殊性如投入大、周期长、不可控因素多、投资回报率低、产品不易储存等的影响，生产经营相对艰难，处于弱势地位。对农业企业进行税务筹划，有利于降低农业企业的税收成本，增强企业的竞争优势。国家为了扶持农业产业的健康稳定发展，也制定了一系列的税收优惠政策，为税务筹划提供了广阔的空间。目前，我国对于农业企业的税务筹划研究方面的内容还比较缺乏，仍处于探索阶段。文章以X农业企业集团为研究对象，结合税务筹划的基本的筹划方法以及国家的各项相关的优惠政策对X农业企业进行税务筹划研究。文章首先从宏观角度介绍了税务筹划和农业企业的相关理论，并系统罗列了最近十多年来关于支持农业发展的相关税收政策；其次，介绍了X农业企业集团的现状，其具体的经营情况以及税收负担情况，并重点分析了该企业目前税务方案中的问题，包括X企业部分税务方案税负较高问题、可享受税负时间价值的税务方案；再次，文章根据所分析出的X企业税务筹划方案存在的问题，针对性的一一提出了优化方案措施，并在降低税负的税务优化方案一节中分别对总公司和子公司制定了优化方案；最后，文章对农业企业税务筹划可能存在的风险进行了说明，并按照事前事中事后原则提出了控制方案。文章对X农业企业进行了详细的筹划方案介绍，希望能够将特例更加具有普遍性，能够得到其他农业企业的借鉴，并以此希望有利于农业企业的生产经营。
[Abstract]:Agriculture is the foundation of the development of our national economy and plays a vital role in the process of national economic development. The quality of its main management benefit directly affects the overall situation of the development of the whole national economy. However, in the social economic structure, agricultural enterprises are affected by the particularity of their industries, such as large investment, long period, many uncontrollable factors, low rate of return on investment, difficult storage of products, and so on. The production and operation are relatively difficult and are in a weak position. Tax planning for agricultural enterprises is beneficial to reduce the tax cost of agricultural enterprises and enhance their competitive advantage. In order to support the healthy and stable development of agricultural industry, the state has also formulated a series of preferential tax policies, which provides a broad space for tax planning. At present, the research on tax planning of agricultural enterprises in China is still in the stage of exploration. This paper takes X agribusiness group as the research object, combines the basic planning method of tax planning and the relevant preferential policies of the country to carry on the tax planning research to the X agricultural enterprise. This paper first introduces the relevant theories of tax planning and agricultural enterprises from a macro perspective, and systematically lists the relevant tax policies to support the development of agriculture in the last ten years; secondly, it introduces the current situation of X agribusiness group. Its specific operating situation and tax burden, and focused on the analysis of the enterprise's current tax plan problems, including X enterprise part of the tax plan high tax burden, can enjoy the tax burden of the tax time value of the tax scheme; again, According to the existing problems of X enterprise tax planning scheme, this paper puts forward the optimization measures one by one, and in the section of tax optimization plan to reduce the tax burden, it formulates the optimization plan for the head office and the subsidiary company respectively; finally, In this paper, the possible risks in tax planning of agricultural enterprises are explained, and the control scheme is put forward according to the principle of "before and after". This paper introduces the detailed planning scheme of X agricultural enterprise, hoping to make the special case more universal, to be used for reference by other agricultural enterprises, and to be beneficial to the production and management of agricultural enterprise.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6;F324

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