Research On Tax Planning Of Agricultural Enterprises

Tax is a way to obtain finance for a country, it has features such as mandatory and free. Therefore, tax is a rigid expenditure for many enterprises. The pursuit of value maximization is the core to a company and the profit is an important criterion to achieve this goal. Therefore, rational taxpayers require country to reduce the tax burden to meet their inherent demands. In this demand, tax planning has become the ideal choice to receive tax benefits, reduce the tax burden for companies.The country's basic industry is agriculture, so agricultural enterprises'development is related to the development of the entire national economy. Research on the tax planning of agricultural enterprises will help agricultural enterprises reduce the tax burden and improve the economic efficiency, which will promote the healthy development of China's agricultural enterprises. It discusses the activities of agricultural enterprises in the business of tax planning methods and the process of risk control.This article is divided into six chapters.The first chapter contains the background, purpose, significance and the history and current status of tax planning at home and abroad. The second chapter introduces the basic theory of tax planning in agricultural enterprises, including the definition of agricultural enterprises, tax planning features and the basic idea. The third chapter and the fourth chapter introduce the tax planning method in the main business activities of agricultural enterprises, and also present the financial control in the tax planning process. The fifth chapter gives a case analysis about tax planning which based on agro-processing enterprises. The sixth chapter has a summary based on the analysis through above sections, puts forward tax planning suggestions and strategies for the development of agricultural enterprises.