摘要
充分利用税法现行的税收优惠政策进行税收筹划,是一种很重要的税收筹划方法,而现行税法对农业的优惠政策颇多,因此,农业企业应根据自身情况,结合行业特点,在充分了解和掌握优惠政策的基础上确定自身的经营策略,这样才能达到合理缴税的目的。首先介绍了农业企业的经营方式和税收的关系,然后分析了新疆农业上市公司税收现状和存在的税收问题,最后按税种从降低纳税风险、降低税负、递延纳税的时间等几个方面对新疆农业上市公司提出了合理缴税的对策。
To make full use of the tax preferential policies and laws is one of the important methods of tax planning,and the current tax preferential policies on agriculture have a large number in China. Therefore,according to their own situation,combined with the characteristics of the industry,the agricultural enterprises should determine their own business strategy based on the full understanding and grasp of preferential policies,so as to achieve a reasonable tax purpose. This paper firstly introduced the relationship between business management and tax of the agricultural enterprises,and then analyzed the tax status and the presence of tax issues of Xinjiang agricultural listed companies,finally puts forward countermeasures of rational tax for Xinjiang agricultural listed companies according to the tax categories by lowering tax risk,reducing the tax burden,deferring term of tax,etc.
出处
《干旱区地理》
CSCD
北大核心
2015年第1期199-205,共7页
Arid Land Geography
基金
石河子大学高层次人才科研启动资金专项(RCSX201208)
关键词
经营策略
缴税对策
农业上市公司
新疆
business strategy
tax measures
agricultural listed companies
Xinjiang
