Study On The Tax Planning Of HMH Agricultural And Animal Husbandry Group

Since the Central Committee of the Communist Party of China officially wrote the issue of “agriculture,rural areas and farmers” in 2003,China has given agricultural enterprises great preferential policies in the field of taxation.In order to promote the steady development of the agricultural economy and better create a stable,fair,transparent and predictable taxation business environment,the country has introduced a series of tax reduction and fee reduction policies around 2018.HMH Agriculture and Animal Husbandry Group is a large and medium-sized agricultural enterprise group.Under the current new tax environment,the taxation policy is rationally used for tax planning,reducing the taxation cost of agricultural and livestock enterprises,stabilizing the industrial rural labor force and increasing farmers' income,and enhancing the competitive advantage of enterprises.Achieving sustainable development of enterprises is an important issue for agricultural and livestock enterprises,especially for HMH farming and animal husbandry groups.Starting from the farming and animal husbandry group,the article first analyzes the two taxes of value-added tax and enterprise income tax and its tax planning results,and then combs the relevant results of tax planning of enterprise groups,using information asymmetry theory,industrial organization theory,and time value of money.Theory and fair theory form the guiding ideology for the tax planning of HMH farming and animal husbandry groups.Secondly,through the collection and collation of historical data,the development history and management status of HMH farming and animal husbandry group are studied,and the tax base and tax burden involved in HMH farming and animal husbandry group are analyzed,as well as the difficult problems.Then,on the basis of theoretical analysis,the article re-determined the objectives and principles of tax planning,and under the guidance of goals and principles,adjusted the corporate governance plan for HMH Agriculture and Animal Husbandry Group,including the application of the subsidiary to become a meager profit enterprise.Applying to become a high-tech enterprise,optimizing the way of purchasing the enterprise,etc.;and redesigning the organizational structure of the enterprise,dividing some of the business to enable the enterprise to apply more favorable tax policies;then giving the HMH farming and animal husbandry group the use of changing investment sources Financial planning proposals,and adjust the franchise sales model to direct sales mode,use credit sales and installment collection.Focus on research on value-added tax and corporate income tax,On the basis of the new tax base and tax rate,through the comparative analysis of corporate tax burden before and after tax planning,the effectiveness and effect of the overall design plan are predicted.Finally,the article uses the manuals for the establishment of enterprise tax management for agricultural and livestock enterprises,regulates the pricing and accounting treatment of related transactions,and improves the audit process of the Ministry to provide effective safeguard measures for tax planning.The research results of the article are: providing a detailed tax planning plan for HMH Agriculture and Animal Husbandry Group,hoping to universalize the tax planning program.