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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
