资源描述:
《我国农业企业税务筹划研究》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、厦门大学硕士学位论文我国农业企业税务筹划研究姓名:韩会娟申请学位级别:硕士专业:会计学导教师:袁新文20090401AbstractSofar,Chinaisstillalargeagriculturalcountry.Agricultureisthebasisoftheentirenationaleconomy,andthentheeconomicbenefitsofagriculturalenterpriseshaveadirectbearingontheoveralldevelopmentofnationaleconomy.Ononehand,theconstructionofm
2、arketeconomicmechanismprovidesmanydevelopingopportunitiesfordifferentkindsofeconomicentitiesaswellasfiercecompetition.Anyhoweconomicentitieshavelessandlessspacetoreducetheirinherentcostandexpenses,whiletaxasanexternalexpenditurestraightlyinfluencestheprofit.Therefore,withtheassumptionofrationale
3、conomicman,enterpriseshavemotivationfortaxplanning.Ontheotherhand,thestudyoftaxplanninginourcountryisstillinthepreliminarystageofexploration,andthespecialstudyinviewofagriculturalenterprisesstilllacks.Aboveall,theresearchonconcretetaxplanningofagriculturalenterprisesisnotonlyhelpfultoperfectthet
4、axplanningtheory,buttopromotethehealthdevelopmentofagriculturalenterprises.Thisdissertationconsistsoffourpartswitheightchapters:PartI(ChapterI):Thispartpresentstheresearchbackgroundandsignificanceofthedissertation,summarizesdomesticandforeignliteratureontaxplanning,introducestheresearchmethods,m
5、akesalineonthepaper'sstructureandputsforwardthepossibleinnovations;PartII(ChapterIIandIII):Ontopofareasonabledefinitionofagriculturalenterprises,thispartelaboratestheobjectsandtechniquesoftaxplanning,analyzesthetaxburdenspeciallyonagriculturalenterprises,whichprovidebasictheoreticalfoundationand
6、ideabeforedeeplyelaboratetowardsthetaxplanningactivitiesofagriculturalenterprises;PartIII(ChapterIV,V,VIandVII):Intermsofthecharacteristicsofagriculturalenterprises'activities,thispartexplainsmethodsoftaxplanninginoperating,financingandinvestmentactivities.Meanwhile,applyingmanytaxplanningcasest
7、oensureitwouldbevaluableandpracticableforaboveplanningmethodsgomarketplace.PartIV(ChapterVIII):ApplyingSWOTanalysistheorytotheworkoftaxplanning,thispartpointsoutagriculturalenterprises'strengths,weaknesses,opportunitiesandth