Research On Tax Planning Of Chinese Agricultural Enterprises

So far,China is still a large agricultural country.Agriculture is the basis of the entire national economy,and then the economic benefits of agricultural enterprises have a direct bearing on the overall development of national economy.On one hand, the construction of market economic mechanism provides many developing opportunities for different kinds of economic entities as well as fierce competition. Anyhow economic entities have less and less space to reduce their inherent cost and expenses,while tax as an external expenditure straightly influences the profit. Therefore,with the assumption of rational economic man,enterprises have motivation for tax planning.On the other hand,the study of tax planning in our country is still in the preliminary stage of exploration,and the special study in view of agricultural enterprises still lacks.Above all,the research on concrete tax planning of agricultural enterprises is not only helpful to perfect the tax planning theory,but to promote the health development of agricultural enterprises.This dissertation consists of four parts with eight chapters:Part I(Chapter I):This part presents the research background and significance of the dissertation,summarizes domestic and foreign literature on tax planning, introduces the research methods,makes a line on the paper's structure and puts forward the possible innovations;Part II(Chapter II and III):On top of a reasonable definition of agricultural enterprises,this part elaborates the objects and techniques of tax planning,analyzes the tax burden specially on agricultural enterprises,which provide basic theoretical foundation and idea before deeply elaborate towards the tax planning activities of agricultural enterprises;Part III(Chapter IV,V,VI and VII):In terms of the characteristics of agricultural enterprises' activities,this part explains methods of tax planning in operating,financing and investment activities.Meanwhile,applying many tax planning cases to ensure it would be valuable and practicable for above planning methods go marketplace.Part IV(Chapter VIII):Applying SWOT analysis theory to the work of tax planning,this part points out agricultural enterprises' strengths,weaknesses, opportunities and threats of tax planning implantation.Proposed strategies of agricultural enterprises tax planning which all aims to see rapid growth of agricultural enterprises in China.