Research On The Effectiveness Of Domestic Agricultural Listed Companies' Corporation Income Tax Planning

Tax planning refers to by setting a complete tax operation scheme to realize the effective planning of tax related business, thus achieved the aim of tax saving. Tax planning are already common at home and abroad.But the existing tax planning treaties most on how to carry out tax planning ,and how to evaluate the effactive of tax planning is relatively lack.Generally speaking, if the reasonable tax planning is practised under inviolating state tax laws, thus it can make the enterprise attains the lightest burdenof tax,it equals to reduce the enterprise's actual cost, and makes the enterprise more competitive.the main objectiveof this paper is trying to establish a method on assessing the effect of taxplanning , use it to analyze the effect of listed company of China agricultural tax planning , and it give a reference to the relevant stakeholders for making decision.This paper is according to propose a question, then analyzing andresolving ,and ueses the qualitative analysis combined with quantitative analysis, by referencing the research methods at home and abroad about tax planning related literature material, combining new enterprise income tax accounting standards and the new enterprise income tax law, and using agricultural listed company as the main research object, to analyze the investment , financing and distribution in the related links based on the theory of tax planning and specific methods.Firstly , analyze the financial statements of the company that can be quantitatively reflects the related tax planning financial characteristics . Secondly, According the financial characteristics to build a effective evaluation model, then choose 34 agricultural listed company as sample, through the collection of necessary data and accordingly to calculated , And including through calculation is to comparative analysis the listed company of agricultural industry , obtain the analysis of the evaluation result : In the sample enterprises,the ratio of effective tax planning and invalid of tax planning is close,thus the ratio of unfully tax planning is smaller; Lastly , according the empirical analysis result to put forward improvement suggestions , namely promoting the development of the tax agency, establishing intermediary institutions engaged in the legal status of the tax authentication business, according the characteristics of benefit object to set preferential taxation ect , to improve agricultural listed companies the effectiveness of tax planning.In this paper, on the framework of effective tax planning ,obtain the main conclusion:one hand,the effectiveness of tax planning is exist among agricultural listed companies;the othe hand,among agricultural listed companies, although its assets negative is relatively lower, but profits tax rateis higher , and in sample business, Invalid the proportion of tax planning company is still up to 41%, this shows at present although agricultural industry has relatively loose tax planning environment, this relaxed environment has not been fully utilized, tax planning also caused no sufficient attention among all parties concerned, agricultural enterprise has not taken enough good tax planning measures ,tax planning haven't yet achieved satisfactory results, also need a further promotion.