The Research On Agriculture Industrialization Enterprises Taking Advantage Of Income Tax Incentives

Agriculture is in a condition of inferiority, so agricultural development is inseparable from the guidance and support of government. Agricultural industrialization can help to overcome the inefficiencies of agricultural production, and make large-scale and industrial agricultural production realized, and it is an agricultural development trend which government support vigorously. Act as the leading role in the process of industrialization of agriculture, agriculture industrialization enterprises play the guiding function; At one time our country put forward the slogan "support the agricultural industrialization enterprises is to support the industrialization of agriculture itself," which shows the importance of agricultural industrialization enterprises in the layout of agricultural industrialization. The public policy on agricultural industrialization enterprises has many benefits. China's tax policy has long insisted on the ideology of benefiting agriculture, especially in the aspect of corporate income tax, the exemption policy applies to the primary processing agricultural products in enterprises of all sizes. This paper takes case study method, and selects the agricultural products processing enterprise which is of great representativeness among agricultural industrialization enterprises, as the case study. Firstly, this paper introduces the operating and financial situation of jujube processing enterprise A, and combs the fiscal and taxation environment of enterprise A, and adapts the relevant tax burden and tax incentives indicators to the chosen case company in this paper; Secondly, this paper carries out a full-depth analysis on the company A's income tax burden and income tax preference enjoyed by company A, and then considering the operating conditions as well as the relevant provisions of tax policy researches the status quo and optimization of enterprise A taking advantage of income tax incentives; In conclusion, this paper offers widely applicable and effective recommendations for agricultural products processing enterprises about how to take advantage of income tax incentives to reduce the tax cost.