农业企业资产转让的税务筹划

Agricultural Enterprise Asset Transfer of Tax Planning

随着市场经济的日益发展,税务制度的不断完善,企业作为理性经济人选择在合法、合理的前提下减轻税负,即进行税务筹划。采用案例分析法,结合合肥丰乐种业股份有限公司实际情况,针对农业企业具体的资产转让业务进行税务筹划分析。从理论上和实践上探讨筹划的可能性和可操作性,有利于丰富农业企业的税务筹划理论,指导其在资产转让业务中的科学筹划。

With the increasing development of market economy,the continuous improvement of the tax system,the enterprise as a rational economic man chooses to reduce taxes under the legal and reasonable premise,namely the tax planning.The article uses the case analysis,in combination with the practical situation of Hefei Fengle Seed industry,and analyzes tax planning for agricultural enterprises specific asset transfer business to theoretically and practically explore the possibility and operability,which is beneficial to enrich agricultural enterprises＇ tax planning theory and guide them in scientific planning in asset transfer business.