减税降费背景下北大荒纳税筹划研究

【作者】 张迪；

【导师】 祝洪章； 张莹；

【作者基本信息】 黑龙江大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 农业是我国经济建设的基础和保障。农业企业在促进农业产业进步的同时,也进一步推动了我国农业现代化进程的发展,因此农业企业的发展至关重要。但是现实中农业企业在发展的过程中存在较多的制约因素,这导致农业企业利润普遍偏低。为了改善这一情况,国家陆续出台了相关惠农政策,给与涉农企业税收优惠,降低农业企业生产成本,提升其生产积极性。但是部分农业企业由于没有充分利用优惠政策,导致减税效果不佳,或者由于对政策理解偏差,造成了一定的纳税风险。因此,农业企业科学开展纳税筹划是一个值得关注和研究的问题。本文将黑龙江农业龙头企业北大荒农业股份有限公司作为研究案例,以成本收益、信息不对称及博弈论等理论为基础,结合企业实际情况,对企业纳税管理进行深入研究,以期为北大荒纳税筹划提供思路,有效降低北大荒的运营成本和纳税风险。本文首先介绍了北大荒的生产经营情况和纳税情况;其次,从增值税和企业所得税入手分析了北大荒纳税筹划中存在的问题以及企业的纳税风险,发现其纳税筹划问题的成因是纳税筹划缺乏系统性、财务监督机制有待完善、纳税人员专业技能不足和缺乏有效的激励机制;最后,提出北大荒纳税筹划优化方案和实施保障措施,纳税筹划优化方案主要包括增值税纳税筹划、所得税纳税筹划和纳税风险管理三个方面,实施保障措施包括组织保障、制度保障和人员保障。更多还原

【Abstract】 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.更多还原