Research On Tax Planning Of The High-tech Agricultural Enterprises

In the new economic conditions, the world’s scientific and technological progress isdeveloped by leaps and bounds, given new meanings to characteristics of the new century. Asthe application of science and technology becoming one of the most vital and vigorous factorsamong all the influencing elements in social development, how to promote high-tech researchand development becomes important areas in economic management and social science.Similarly, the development of agriculture sustains the economic lifeline. so agriculturalhigh-tech enterprises should be regarded as new forces in agricultural industrialization.Vigorously advocated by the central government, the agricultural high-tech enterprises shouldtake full advantage of preferential tax policies of the government and respond to thegovernment’s call to use science to promote agricultural development. In short, theagricultural high-tech enterprises should deeply grasp and apply the existing preferential taxpolicies in agricultural and science areas. It has far-reaching significance for the promotion ofagricultural development and the popularization of science and technology.From our existing research data, it is common to make the general industry as theresearch object and tax planning is always following the traditional tax planning and taxregulations. Unfortunately, there is almost no professional in-depth study in the field of taxplanning in terms of high-tech agricultural enterprises, and without combination of the neweconomic environment as well as laws and regulations. Therefore, it is necessary to take anew perspective to highlight tax planning in high-tech agricultural enterprises. In this paper,beginning with the perspective of financial management, tax planning is completelycountained in the financial management activities in order to improve planning efficiency.Specifically, it firstly analyzes the characteristics of the agricultural high-tech enterprises, taxplanning objectives and methods. Following with it, tax planning range is divided into twotypes according to the taxes characteristics, including typical turnover tax and income tax.Among them, decisions are made basing on the use of balance point in tax planning and themethod of cash flow in financial management, and practical analysis is supported by case analysis. Secondly, tax planning risk early warning system is established with the method ofanalytic hierarchy process indicators for the agricultural high-tech enterprises.. The impact ofvarious risks and benefits are quantified by allocating weight on every factor in order toselecting the most accurate plan. Finally, internal and external factors are analyzed forreducing the risk of tax planning measures, and recommendations are made for high-techagricultural enterprises to improve planning efficiency.In this paper, the innovative research is combining the characteristics of high-techagricultural enterprises with taxes planning, which resulted in highlight in important planningfield. Tax Planning. Secondly, a scientific evaluation system is established for the riskquantitative assessment and program decision-making system, which makes the assessingindex system becomes more scientific.