Research On Tax Planning In Beidahuang Under The Background Of Tax Reduction And Fee Reductio

Agriculture is the foundation and guarantee of China’s economic construction,and also the driving force for the development of other industries.While agricultural enterprises promote the progress of agricultural industry,they also further promote the development of China’s agricultural modernization process.Therefore,the development of agricultural enterprises is very important,but in reality,there are many constraints in the development of agricultural enterprises,which leads to the low profits of agricultural enterprises.In order to improve this situation,the state has successively issued relevant preferential policies for farmers,giving tax incentives to agriculture-related enterprises,reducing the production costs of agricultural enterprises,and enhancing their enthusiasm for production.However,some agricultural enterprises did not make full use of preferential policies,which made the tax reduction ineffective.At the same time,due to the deviation of policy understanding,it also caused certain tax risks for enterprises.Therefore,the scientific tax planning of agricultural enterprises is a problem worthy of attention and research.This paper takes Beidahuang Agricultural Co.,Ltd.,a leading agricultural enterprise in Heilongjiang Province,as a research case,and carries out in-depth research on enterprise tax management based on cost-benefit,information asymmetry and game theory,combined with the actual situation of the enterprise.It is hoped that the research in this paper can provide ideas for the tax planning of Beidahuang,effectively reduce the operating costs of Beidahuang and reduce its tax risk.This paper first introduces the production,operation and tax payment of Beidahuang;Secondly,from the perspective of corporate income tax and value-added tax,this paper analyzes the problems in the tax planning of Beidahuang and the tax risks of enterprises,and finds that the causes of the problems in tax planning are the lack of systematic tax planning,the financial supervision mechanism to be improved,the lack of professional skills of tax payers and the lack of effective incentive mechanism;Finally,the paper puts forward the tax planning optimization plan and implementation guarantee measures for Beidahuang.The tax planning optimization plan mainly includes income tax planning,value-added tax planning and tax risk management.The implementation guarantee measures include organizational guarantee,system guarantee and personnel guarantee.