本文選題：種業(yè)企業(yè) + 稅基　； 參考：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文

【摘要】：2016年,國家制定《十三五規(guī)劃綱要》對農(nóng)業(yè)發(fā)展的重要性進行了明確,指出農(nóng)業(yè)在全面建成小康社會和實現(xiàn)現(xiàn)代化中發(fā)揮著基礎(chǔ)性作用,是國民經(jīng)濟發(fā)展的命脈所在。種業(yè)企業(yè)作為重要經(jīng)濟活動主體之一,其現(xiàn)代化發(fā)展對于保障國家糧食安全、促進農(nóng)業(yè)生產(chǎn)發(fā)展具有重大意義。為扶持和促進種業(yè)企業(yè)長足發(fā)展,國家從不同方面和角度相繼出臺了多種優(yōu)惠政策,企業(yè)所得稅等各類稅收優(yōu)惠政策就是其中重要內(nèi)容之一。因此,種業(yè)企業(yè)應(yīng)當(dāng)充分利用良好的政策環(huán)境,積極探索和實施納稅籌劃,合法、合理降低種業(yè)企業(yè)實際稅負(fù),不斷提高農(nóng)業(yè)企業(yè)整體經(jīng)濟效益和經(jīng)營管理水平,進而加快國家農(nóng)業(yè)產(chǎn)業(yè)化進程,最終惠及農(nóng)民民生。縱觀我國迄今為止納稅籌劃領(lǐng)域的研究現(xiàn)狀,涉及農(nóng)業(yè)企業(yè)納稅籌劃的研究很少,對種業(yè)公司納稅籌劃的研究更為鮮見,在極為有限的且運用的納稅籌劃方法也較為傳統(tǒng),在一定程度上制約了種業(yè)企業(yè)稅負(fù)管理能力和總體管理水平的提高。納稅籌劃涉及多個稅種,而企業(yè)所得稅在種業(yè)企業(yè)稅費總額中占比最大,因此,本文將通過案例分析的方式,對種業(yè)企業(yè)的企業(yè)所得稅納稅籌劃這一偏冷領(lǐng)域進行研究,以期為種業(yè)行業(yè)及農(nóng)業(yè)企業(yè)的納稅籌劃、企業(yè)所得稅納稅籌劃的研究提供有益參考。本文首先從理論層面給出了企業(yè)所得稅的基本含義、特點、相關(guān)經(jīng)濟理論,在此基礎(chǔ)上歸納出了企業(yè)所得稅納稅籌劃的基本方法和技術(shù)。隨后,通過對A種業(yè)企業(yè)經(jīng)營、財務(wù)管理和企業(yè)所得稅管理的實際情況進行分析,明確了該企業(yè)在企業(yè)所得稅納稅籌劃方面存在的不足和問題。接下來,將企業(yè)所得稅納稅籌劃方法的理論與該企業(yè)實際情況相結(jié)合,確定了該企業(yè)的企業(yè)所得稅納稅籌劃預(yù)期目標(biāo);立足稅基籌劃角度,制定籌劃方案;并從收入和扣除兩個方面,通過具體案例對方案進行應(yīng)用和效果評價。最后得出結(jié)論:合法、科學(xué)的籌劃確實可以降低企業(yè)稅負(fù)、優(yōu)化企業(yè)管理,對于促進企業(yè)發(fā)展具有積極作用,做好納稅籌劃對于種業(yè)企業(yè)十分重要,并據(jù)以向種業(yè)企業(yè)給出了做好企業(yè)所得稅納稅籌劃的有關(guān)建議。
[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.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F324.6;F302.6

【參考文獻】

相關(guān)期刊論文 前10條

1 王禮紅;;農(nóng)產(chǎn)品加工企業(yè)納稅籌劃及政策思考[J];商業(yè)會計;2016年23期

2 張倩;;企業(yè)所得稅納稅籌劃方法分析[J];財會學(xué)習(xí);2016年21期

3 趙玉敏;;探究如何做好企業(yè)所得稅納稅籌劃[J];現(xiàn)代經(jīng)濟信息;2016年15期

4 彭秀屏;;企業(yè)所得稅納稅籌劃方法研究[J];企業(yè)改革與管理;2016年14期

5 葉慧丹;;稅收籌劃在企業(yè)會計核算中的應(yīng)用研究[J];財經(jīng)界(學(xué)術(shù)版);2016年06期

6 張白鴿;;淺談新會計準(zhǔn)則下對企業(yè)稅收籌劃的思考[J];智富時代;2016年02期

7 代楓偉;;企業(yè)財務(wù)管理中的稅收籌劃原則與相關(guān)應(yīng)用探微[J];財經(jīng)界(學(xué)術(shù)版);2016年02期

8 李馥娟;;企業(yè)所得稅納稅籌劃思考和探索研究[J];財會學(xué)習(xí);2015年16期

9 胡紹雨;;基于利用稅收優(yōu)惠政策視角的企業(yè)所得稅納稅籌劃探究[J];財會研究;2015年07期

10 張新陽;;關(guān)于企業(yè)所得稅納稅籌劃方法的研究[J];財經(jīng)界(學(xué)術(shù)版);2015年07期

相關(guān)碩士學(xué)位論文 前3條

1 張楠;X農(nóng)業(yè)企業(yè)稅務(wù)籌劃研究[D];中國石油大學(xué)（華東）;2013年

2 王玉;農(nóng)業(yè)高新技術(shù)企業(yè)稅務(wù)籌劃研究[D];西北農(nóng)林科技大學(xué);2012年

3 劉錚;農(nóng)業(yè)企業(yè)稅務(wù)籌劃研究[D];吉林大學(xué);2011年

，

本文編號：1753076