Tax Planning Of Agricultural Products Processing Enterprises

Tax planning is to reduce the tax burden of taxpayers in order to achieve the purpose, in the tax law to the extent permitted, through the occurrence has occurred or is about to conduct economic activities and taxable rational planning and arrangements, the use of tax laws to their advantage given possible choices,or incentives, to find the right tax plan to reduce or delay the tax burden in order to achieve maximum profit activities. Use reasonable means to reduce the tax burden of tax planning to achieve maximum tax benefits , are increasingly sophisticated enterprises in the tax system during the inevitable choice . The development of agricultural production and processing enterprises, for our country, particularly in the vast central and western regions, has a special significance.Tax planning to reduce the corporate tax burden is to accelerate the development of agricultural product processing industry is an important means.At the same time the Government for the agricultural product processing enterprises and offer some tax relief on the policy,combined with the characteristics of agricultural products processing enterprises with their own tax policies, reasonable tax planning, can improve the competitiveness of agricultural products processing enterprises , and promote the development of agricultural processing enterprises.Legitimate tax planning as a business case in a reasonable means to reduce the tax burden of financial management in foreign countries both in theory and practice, have made great achievements. In comparison,China's tax planning theory and practice applications are still in the early stages of development . Agricultural products processing industry in ?particular lagging behind the development of tax planning, because managers lack a comprehensive understanding of tax planning and tax planning of agricultural products processing enterprises in the lack of qualified personnel, agricultural product processing industry on the lack of an overall tax planning application.This article from our unique domestic and international economic environment , agro-industry development status of countries for preferential treatment of agricultural products processing industry in terms of laws and regulations of the tax planning of agricultural products processing industry conducted in-depth analysis, using a combination of theory and practice methods agricultural products processing enterprises in tax planning for the related research.Tax planning made the difference between tax avoidance and tax evasion, tax planning through the actual case of agricultural products in the space business tax planning,methods, means and other issues were studied.Text is divided into five parts: The first part discusses the topics of the background, purpose and significance of literature and the research status on the main content,the second part is an overview of the theory of tax planning, the third part of the agricultural products in China at this stage Industry development status and the presence of the major tax planning issues , a comprehensive system of special tax planning of agricultural products processing enterprises in space, The fourth part of the combination of case studies in phases in the establishment of agricultural processing enterprises,procurement,production,marketing and logistics and transportation links in the tax planning, agricultural products processing enterprises in specific research methods and techniques of tax planning,but also for value-added tax,income tax, and other major taxes were studied,fifth part is the conclusion,the system of agricultural products processing enterprises to improve the tax environment issues,and targeted policy recommendations proposed by the system.