本文選題：種子產(chǎn)業(yè)化企業(yè)　切入點：稅收優(yōu)惠　出處：《昆明理工大學》2014年碩士論文

【摘要】：隨著世界人口的不斷增長,糧食需求也在不斷增加,糧食安全問題被很多國家提升到戰(zhàn)略高度,但是如何促進種子企業(yè)的產(chǎn)業(yè)化發(fā)展,并鞏固糧食的生產(chǎn)安全,成為新經(jīng)濟條件下,政府與企業(yè)爭相研究的課題。農(nóng)業(yè)的發(fā)展關乎國家的經(jīng)濟命脈,種子企業(yè)產(chǎn)業(yè)化的發(fā)展是農(nóng)業(yè)發(fā)展的核心推動力。因此,我國頒布實施了一系列的農(nóng)業(yè)稅收優(yōu)惠政策,為種子企業(yè)發(fā)展減輕稅收負擔,同時種子企業(yè)應充分利用國家現(xiàn)行的稅收政策優(yōu)惠,深入把握和應用現(xiàn)行的農(nóng)業(yè)稅收優(yōu)惠政策體系,促進我國種子企業(yè)產(chǎn)業(yè)化進程。 從我國現(xiàn)有的研究資料來看,基本都是以整個農(nóng)業(yè)行業(yè)作為研究對象,并且遵循傳統(tǒng)的稅收籌劃方法以及稅制規(guī)定,進行納稅籌劃業(yè)務的分析。而對于種子產(chǎn)業(yè)化企業(yè)的納稅籌劃研究較少。而且沒有把新的稅收法律政策與當期經(jīng)濟環(huán)境相結合。因此,本文嘗試針對這一新領域進行探討,主要采用案例分析的方法對種子產(chǎn)業(yè)化企業(yè)的稅收籌劃進行研究。 本文首先從X種業(yè)公司所處的外部環(huán)境出發(fā),分析我國種子產(chǎn)業(yè)化企業(yè)的現(xiàn)狀及相關相關稅收政策。在此基礎上總結出種子產(chǎn)業(yè)化企業(yè)相適應的稅收籌劃方法與操作流程；然后結合X種業(yè)公司2012-2013年的經(jīng)營情況,選取代表企業(yè)負債水平、資產(chǎn)管理水平、變現(xiàn)能力和盈利能力的財務指標,結合報表附注對X種業(yè)公司的財務報表進行分析,找出X種業(yè)公司在經(jīng)營管理方面存在的問題,并通過納稅評估對這些問題進行分析,總結出X種業(yè)公司需要改進的稅收方案；最后,綜合運用稅收籌劃方法,分稅種、稅收籌劃方法將X種業(yè)需要改進的稅收方案進行優(yōu)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.
【學位授予單位】：昆明理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F324.6;F812.42;F302.6

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