Case Analysis Of Tax Planning For Agricultural Enterprises

China is a large agricultural country,agricultural enterprises as the backbone of agricultural development,is the interest of the market economy,its development goal is to achieve profit maximization and enterprise value maximization.With the continuous updating and improvement of China's tax law,the legalization of tax administration,informationization,refinement of the level of taxation,tax system and international convergence,tax collection and management is increasingly increasing,taxpayers ' past attempts to obtain tax approval and tax breaks through rent-seeking,as well as ways to reduce the tax burden through illegal tax evasion,have become increasingly unworkable,forcing taxpayers to switch to legal tax planning to reduce the tax burden and enhance their competitive advantage.Taking MY Co.,Ltd.as the research background,this paper first analyzes the connotation and characteristics of agricultural enterprises,and then uses the theory of supply and demand of economics and game theory to illustrate the necessity and feasibility of tax planning for agricultural enterprises.Secondly,on the basis of financial analysis of MY Co.,Ltd.,a complete tax planning scheme is proposed by using qualitative analysis method,quantitative analysis method and case analysis method,starting from the four dimensions of enterprise management activities,fundraising activities,investment activities and dividend distribution.In terms of business activities,the company adopts the "Company + Farmer" model,which is more conducive to tax concessions;for farms and processing slaughterhouses should be established as an independent legal person;agricultural enterprises choose to purchase from the general taxpayer more cost-effective;run different tax rates of products,to separate accounting for income;for the choice of collection methods,It is suggested that enterprises should adopt installment collection,delay tax payment time and obtain time value.Fixed assets can be depreciated by double the decreasing balance method,the production biological assets are calculated on the basis of 3 years,and the appropriate net residual value rate should be selected,and when planning the pre-tax deduction item of Enterprise income tax,the tax base can be adjusted appropriately.In terms of financing,it should be more targeted,that is,to carry out specific planning analysis of different operations.The funds needed to be raised as a result of scaling up should be skewed towards debt financing,which,on the one hand,reduces corporate income tax and,on the other hand,makes the capital structure of enterprises more rational,and the introduction of new equipment,the use of financial leasing methods can be more effective in reducing group expenditure.In terms of investment,for my company to buy DL Meat Food Co.,Ltd.,do not use cash payment method,if possible,it is best to design the use of special tax treatment,so that the income tax is 0.In terms of dividend distribution,MY Co.,Ltd.can use the first Division and then turn,attract investment to reduce earnings per share and other ways to stabilize the dividend distribution policy.Usually,there is a certain deviation between the actual operation of tax planning and the subjective established planning scheme,so there are some risks in tax planning,such as the risk of tax policy change,the risk of enterprise operation,the risk identified by tax authorities,the quality risk of tax planners,tax planning deviating from the established target risk and so on.In this regard,agricultural enterprises should not only establish a strict internal tax control system,strengthen the information management of tax planning,but also establish a risk early warning mechanism for tax planning,at the same time strengthen communication with tax authorities,effectively avoid the risk identified by tax authorities,improve the comprehensive quality education of enterprise tax planners,It is also necessary to establish a performance evaluation system for tax planning to measure the implementation results of tax planning schemes.Therefore,in the process of tax planning,My Co.,Ltd.only standardize the accounting system,sound financial structure,in order to be invincible in the fierce market competition.