Income Tax Planning Research Of XWF Agriculture Co., Ltd

From the ancient times, China is known to the world with the title of "agriculture country". Agriculture is the first industry of our country and the foundation of our national economy. Therefore, the development of agricultural enterprises is consistently associated with the development of national economy in China. In today’s market economy, competition among enterprises is increasingly fierce. The space to reduce enterprises’ internal cost and expenses is becoming smaller and smaller. Therefore, to reduce operating costs agricultural enterprises improve economic efficiency, pay more attention to reduce the external cost. Agricultural enterprises are necessary to make plan on the taxations for reducing external costs, improving the economic benefits of agricultural enterprises.XWF agriculture co., LTD in China is a larger set of production and sales, integration of trade workers and peasants of the modernization of the agricultural enterprises, the larger enterprises, operating a extensively, therefore, reasonable tax planning can greatly reduce their tax burden. This article selects XWF agriculture co., LTD as the research object, carries on the analysis of tax planning, combining the related theory and practice of tax planning, providing guidance and technical support to other related companies.This dissertation consists of four parts and the framework is as follows:Part 1: General Introduction. This part mainly introduces the study background and significance of tax planning of agricultural enterprises. Then this part briefly presents the research content and methods. Finally, this part sets out innovative and defective point of agricultural enterprises’ tax planning.Part 2: General situation about XWF Agriculture Co., Ltd. This part mainly presents the development status of XWF Agriculture Co., Ltd, besides analyses financial status, tax and tax burden about XWF Agriculture Co., Ltd. And that provides basic material and theoretical foundation for studying agricultural enterprises’ tax planning.Part 3: Design of Tax Planning of XWF Agriculture Co., Ltd. This part mainly explores the tax planning of XWF Agriculture Co., Ltd, including operating activities, financing activities, investment activities and the distribution of profits activities, by the quantitative and qualitative analysis methods. And carrying out tax planning work can provide the ways and guidance.Part 4: Effect and Risks and Countermeasures of tax planning of XWF Agriculture Co., Ltd. This part mainly analyzes the effect and risk of tax planning of XWF Agriculture Co., Ltd, and puts forward the countermeasures and suggestions to respond to these risks.