【摘要】：農(nóng)業(yè)是我國國民經(jīng)濟發(fā)展的基礎(chǔ)，，在國家經(jīng)濟發(fā)展過程中起著至關(guān)重要的作用，其主體經(jīng)營效益的好壞直接影響著整個國民經(jīng)濟的發(fā)展全局。但在社會經(jīng)濟結(jié)構(gòu)中，農(nóng)業(yè)企業(yè)受其產(chǎn)業(yè)的特殊性如投入大、周期長、不可控因素多、投資回報率低、產(chǎn)品不易儲存等的影響，生產(chǎn)經(jīng)營相對艱難，處于弱勢地位。對農(nóng)業(yè)企業(yè)進行稅務(wù)籌劃，有利于降低農(nóng)業(yè)企業(yè)的稅收成本，增強企業(yè)的競爭優(yōu)勢。國家為了扶持農(nóng)業(yè)產(chǎn)業(yè)的健康穩(wěn)定發(fā)展，也制定了一系列的稅收優(yōu)惠政策，為稅務(wù)籌劃提供了廣闊的空間。目前，我國對于農(nóng)業(yè)企業(yè)的稅務(wù)籌劃研究方面的內(nèi)容還比較缺乏，仍處于探索階段。 文章以X農(nóng)業(yè)企業(yè)集團為研究對象，結(jié)合稅務(wù)籌劃的基本的籌劃方法以及國家的各項相關(guān)的優(yōu)惠政策對X農(nóng)業(yè)企業(yè)進行稅務(wù)籌劃研究。文章首先從宏觀角度介紹了稅務(wù)籌劃和農(nóng)業(yè)企業(yè)的相關(guān)理論，并系統(tǒng)羅列了最近十多年來關(guān)于支持農(nóng)業(yè)發(fā)展的相關(guān)稅收政策；其次，介紹了X農(nóng)業(yè)企業(yè)集團的現(xiàn)狀，其具體的經(jīng)營情況以及稅收負擔(dān)情況，并重點分析了該企業(yè)目前稅務(wù)方案中的問題，包括X企業(yè)部分稅務(wù)方案稅負較高問題、可享受稅負時間價值的稅務(wù)方案；再次，文章根據(jù)所分析出的X企業(yè)稅務(wù)籌劃方案存在的問題，針對性的一一提出了優(yōu)化方案措施，并在降低稅負的稅務(wù)優(yōu)化方案一節(jié)中分別對總公司和子公司制定了優(yōu)化方案；最后，文章對農(nóng)業(yè)企業(yè)稅務(wù)籌劃可能存在的風(fēng)險進行了說明，并按照事前事中事后原則提出了控制方案。文章對X農(nóng)業(yè)企業(yè)進行了詳細的籌劃方案介紹，希望能夠?qū)⑻乩泳哂衅毡樾裕軌虻玫狡渌r(nóng)業(yè)企業(yè)的借鑒，并以此希望有利于農(nóng)業(yè)企業(yè)的生產(chǎn)經(jīng)營。
[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.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F302.6;F324

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