【作者】 陈可；

【导师】 谭光荣； 刘爱军；

【作者基本信息】 湖南大学 ， 税务硕士（专业学位）， 2016， 硕士

【摘要】 农业具有弱质性,农业发展离不开有关政策的指导与扶持。农业产业化有利于克服农业生产效率低下的困境,使农业生产规模化、产业化,是国家政策所倡导和扶持的农业发展方式。农业产业化企业在农业产业化的进程中充当龙头角色,发挥引导作用,国家一度提出口号称“支持农业产业化企业就是支持农业产业化”,可见农业产业化企业在农业产业化布局中的重要地位。国家政策对农业产业化企业也有诸多优惠。我国税收政策长期以来坚持惠农思想,尤其在企业所得税方面对初加工农产品采用免税政策,对企业影响重大。本文采用案例研究的方法,选取农业产业化企业中较为有代表性的农产品加工企业——A枣业公司作为研究案例。首先介绍了A枣业公司的经营及财务状况,梳理A枣业公司所处的财税环境,对相关税负计算指标及税收优惠分析指标进行改进使之适用于本文所采用的具体案例；在此基础上对A枣业公司企业所得税税负及其所享受的企业所得税优惠进行全面深入的分析,结合企业经营状况以及国家税收政策相关规定研究A枣业公司利用企业所得税优惠的现状及其优化渠道；最后以A枣业公司为例总结得出针对适用不同所得税待遇的农业产业化企业充分利用企业所得税优惠降低税收成本的有效建议。更多还原

【Abstract】 Agriculture is in a condition of inferiority, so agricultural development is inseparable from the guidance and support of government. Agricultural industrialization can help to overcome the inefficiencies of agricultural production, and make large-scale and industrial agricultural production realized, and it is an agricultural development trend which government support vigorously. Act as the leading role in the process of industrialization of agriculture, agriculture industrialization enterprises play the guiding function; At one time our country put forward the slogan "support the agricultural industrialization enterprises is to support the industrialization of agriculture itself," which shows the importance of agricultural industrialization enterprises in the layout of agricultural industrialization. The public policy on agricultural industrialization enterprises has many benefits. China’s tax policy has long insisted on the ideology of benefiting agriculture, especially in the aspect of corporate income tax, the exemption policy applies to the primary processing agricultural products in enterprises of all sizes. This paper takes case study method, and selects the agricultural products processing enterprise which is of great representativeness among agricultural industrialization enterprises, as the case study. Firstly, this paper introduces the operating and financial situation of jujube processing enterprise A, and combs the fiscal and taxation environment of enterprise A, and adapts the relevant tax burden and tax incentives indicators to the chosen case company in this paper; Secondly, this paper carries out a full-depth analysis on the company A’s income tax burden and income tax preference enjoyed by company A, and then considering the operating conditions as well as the relevant provisions of tax policy researches the status quo and optimization of enterprise A taking advantage of income tax incentives; In conclusion, this paper offers widely applicable and effective recommendations for agricultural products processing enterprises about how to take advantage of income tax incentives to reduce the tax cost.更多还原