Casing Of X Company, Tax Planning Of Agricultural Industry Enterprises

With the perfectly developing market economy,if agricultural industrialization enterprises want to get advantage in strong competition,one of the way is to make the cost advantage. The tax burden is an important expenditure,and will affect the cost of agricultural industrialization enterprises. Nowadays,although the nation provide many tax preferential policy,tax burdens of agricultural industrialization enterprises is still very heavy. So as well as other companies,in order to lower cost,to increase profit,to maximize the fortune,it has become a very important task for Leading Enterprises to design tax planning scheme reasonably. As a very important part in enterprise finance management,because of affecting the profit of the companies,tax planning is paid much attention by more and more managers.Based on the analysis,this paper found that, the industrialization of agriculture is the development trend of agricultural enterprises, but the existing agricultural researc- hes view from the national tax policy corporate tax and corporate Tax burden, and don’t give enough attentions to agricultural industrialization enterprises. Therefore, it attempts to explore this new field, and mainly adopts Case Analysis Method to study the tax planning of agricultural industrialization enterprises.Firstly,this paper research the external environment of X enterprise by analyzing the current situation of agricultural industrialization enterprises and its tax policy; At the same time ,this essay summarizes the tax planning methods and basic flow adapted to agriculture leading enterprise ; Then , according to the operational activities,it analyzes it financial statement by choosing seven financial indicators representing debt levels,cashability,assets management levels and profitability ,finds out the problems of financial management and discovers the tax problems by analysis of tax assessment and the reasons according to tax preferential policy in X company;Finally,using the tax planning method, it analyzes the effective tax planning scheme according to the categories of taxes.