Research On The Taxation Planning Of Beidahuang's Corporate Income Tax

As the primary industry of our country,the development of agriculture is also related to the development of national economy.The issue of agriculture,rural areas and farmers is a fundamental problem related to the national economy and people’s livelihood,and it is also a problem that the state is eager to solve now.The development of agricultural companies is affected by various aspects,including force majeure,which leads to agricultural companies facing more risks than other companies.In view of this phenomenon,the state gives agricultural companies a series of tax concessions,and corporate income tax planning for agricultural companies is also a problem that needs to be deeply studied.First of all,there is a lack of research on enterprise income tax planning with agricultural companies as the main body,and agricultural companies enjoy tax concessions in terms of enterprise income tax.However,there are still accounting errors in the use of preferential policies,resulting in the inability to make full use of preferential policies.In terms of non-agricultural income,most of the companies lack enterprise income tax planning.Cause the company to bear the tax burden loss and tax risk that it should not bear;Secondly,the development of agricultural listed companies has a great impact on the industry.As a typical sample of agricultural listed companies,the research on enterprise income tax planning of Beidahuang Agricultural Co.,Ltd.is representative.Sexual.Under the condition of following the national law,combined with the actual situation of Beidahuang Agricultural Co.,Ltd.,this paper makes use of the learned knowledge of tax planning to carry out enterprise income tax planning for Beidahuang Agricultural Co.,Ltd.This paper studies the literature of the former scholars in the early stage,lays a theoretical foundation for the writing of the paper,and carries on the field investigation to the 82 Farm,and understands its financial process and the production process of the main tax-related business.On this basis,first of all,the income and expenditure and surplus of the company and the payment of taxes and fees are analyzed;secondly,the current situation of corporate income tax planning is expounded,and the enterprise income tax planning in agricultural management,non-agricultural classicsThe problems existing in business and other matters;put forward the corresponding suggestions for the problems existing in the enterprise income tax again;finally,in order to put forward the suggestions,we can put forward the relevant implementation protection in the company.In order to help Beidahuang Agricultural Co.,Ltd.to reduce its tax risk and maximize the value of enterprises.The study found that Beidahuang shares were subject to tax investigation and administrative penalties during the 2018 tax inspection.The reason for repaying more than 300 million yuan of enterprise income tax is mainly due to the deviation of understanding of the design thought of agricultural management system and the great obstacles to the tax planning system of agricultural business income tax planning,which is faced with huge problems in agricultural business companies.In view of the great tax risk,this paper puts forward some countermeasures,such as changing the understanding of the design thought of the agricultural business system and eliminating the obstacles to the tax planning system of the agricultural business income tax,etc.Enterprise income tax planning for the land lease business on and off the farm under the company;In the non-agricultural business,this paper mainly puts forward some suggestions on the tax problems existing in the real estate and the sale of taxable agricultural products.In order to perfect the tax planning activities of the company,this paper analyzes the problems related to the enterprise income tax at the same time,and puts forward some corresponding countermeasures and suggestions.At the end of the paper,in order to improve the suggestion,it is better to be true in the company.Shi,gave the relevant recommendations to implement the protection.