The Research On Enterprise Income Tax Planning Of A Seed Industry Company

2016,our Central People’ s Government Published The 13th Five-Year Plan, point out that agriculture is the basics of the development of national ecoomy and play an important role to the completing the pricess of building a moderately well-off society in aspects. Seed company enterprise, as one of the important economic activity subject, its modern development to ensure national food security, promote the development of agricultural production is of great significance. To support and promote the enterprise long-term development of seed industry, the country from different aspects and angles have introduced a variety of preferential policies, the enterprise income tax and other kinds of preferential tax policy is one of the important content. Seed industry, therefore, enterprises should use benefit of the favorable policy environment, actively explore and implement tax planning, legal and reasonable reduce seed industry enterprise actual tax burden,improving agricultural enterprise overall economic efficiency and management level, to speed up the national agricultural industrialization process, ultimately benefit farmers livelihood of the people.Research findings in the field of view so far in our country tax planning, to the agricultural enterprise tax planning study is less, the present study to prepare that enterprise pay taxes through the more rare, Using tax planning method is more traditional, to some extent, restricted the seed industry enterprise tax management ability and the improvement of the overall management level, Involving multiple types of taxes, tax and enterprise income tax in the seed industry enterprise biggest proportion in the total of taxes and fees, Therefore,this article will through the way of case analysis, the present enterprise of the enterprise income tax planning study it flops cold areas, Maize seed industry and agricultural enterprises so as to tax,enterprise income tax planning study provide some useful reference.The paper puts forward the basic meaning and characteristics of enterprise income tax,the related economic theory, on the basis of summing up the basic of the enterprise income tax planning methods and techniques. Then, by means of A seed industry enterprise management, financial management and analyzes the actual situation of enterprise income tax management, clear in the aspect of enterprise income tax planning for the enterprise the deficiencies and problems. Next, the theory of enterprise income tax planning method combined with the enterprise actual situation, determine the enterprise income tax planning for the enterprise target; Based on base plan Angle, formulate planning scheme; Which shall be deducted from income and two aspects, through specific case solution for application and effect assessment. Finally draw the conclusion: legal and scientific planning can reduce the tax burden, optimization of enterprise management,make a helpful effect in promoting enterprise development. Completes the tax planning for seed industry enterprises is very important. Which is given to seed industry enterprises do a good job in enterprise income tax planning proposals.