某地农业企业税收筹划探析.doc

摘要：随着经济的不断发展，市场竞争日趋激烈，纳税人为了获得更大的利润，为了更好地发展，税收筹划成为纳税人生存和发展的必然选择。本文立足于红河州农业企业，对其税收筹划方法进行了研究。首先对税收筹划的定义、特征、意义进行概述，然后分析了红河州农业企业的税收筹划现状和税收筹划的可行性，在此基础之上，对红河州农业企业税收筹划思维方式进行了论述：首先从国家的税收优惠政策出发，然后从税基筹划、税率筹划、纳税递延筹划、会计核算方法筹划、企业组织形式筹划、企业设立地点筹划、纳税人身份筹划方面进行论述。最后对红河州一家重点龙头农业企业进行税收筹划分析，并对红河州农业企业的税收筹划工作和农业企业的发展进行了展望。

关键词：红河州;农业企业;税收筹划

Abstract：With the constant development of economy and the increasingly fierce market competition, the taxpayers want to obtain greater profits and get better development, tax planning is the inevitable choice for existence and development. This article bases on the agricultural enterprises of Honghe state and studies the methods of tax planning. This paper first makes a summary on the definition of tax planning, characteristics of tax planning, Significance of tax planning, Then makes an analysis on present situation and the feasibility of tax planning of agricultural enterprises in Honghe state, on the basis of this analysis, the tax planning of ways of thinking are discussed in detail on agricultural enterprises: this paper starts from the preferential taxation policies of the country, and then from the planning of tax base, tax planning of tax rate, accounting methods of planning, organization form of planning, enterprise location planning, taxpayer capacity planning. Finally, this article discusses on a key leading agricultural enterprise’s tax planning, on the basis of the above, this paper prospects on the work of agricultural enterprises tax planning and the development of agricultural enterprises in Honghe state.

Keywords : Honghe state; Agricultural enterprises; Tax planning

　　　我国是农业大国，农业是国民经济健康发展的重要基础。税收筹划的成功与否，直接关系到农业企业的健康发展。对农业企业进行税收筹划的研究与探讨，对于国家而言，有助于优化产业结构和投资方向，增加国家财政收入。对于企业而言，税收筹划降低了企业的纳税成本，实现了企业价值最大化的目标。因此，应该认真的了解税法对于农业企业的相关的政策，在此基础上，进一步对农业企业的税收进行筹划，达到节税目的。在企业的设立、筹资、经营、投资过程中，无不涉及到纳税筹划，可以说纳税筹划关系到企业能否续存下去。因此，农业企业应该不断的学习税法，在不违反法律法规的前提下，不断的根据税法的规定创新筹划方法，创新筹划思路，为我国税法体系的完善做出贡献。