国有农场土地承包业务企业所得税筹划——基于北大荒集团数据

Enterprise Income Tax Planning for the Land Contracting Business of Beidahuang Co. Ltd.

摘要: 针对国有农场因农林牧渔所得免征企业所得税优惠而疏于纳税风险管理导致频繁遭遇税务处罚的客观实际，围绕企业所得税法和国税函[2009] 779号政策相关规定，结合黑龙江省北大荒农业股份公司数据，剖析了国有农场采取“双重经营体制”下进行土地承包操作失误和会计核算缺乏谨慎性所产生的所得税风险隐患，并有针对性地提出了改革土地承包方式、规范会计核算等所得税筹划建议。

Abstract: In view of the fact that Beidahuang Agricultural Co., Ltd. is exempted from corporate income tax concessions for income from agriculture, forestry, animal husbandry and fishery, but is negligent in tax risk management, resulting in the objective reality of frequent tax penalties, the study revolves around the relevant provisions of the Corporate Income Tax Law and the National Tax Letter [2009] No. 779 policy. This paper analyzes the tax risks of the “double management system” operation and accounting activities of 16 large-scale state-owned farms under Beidahuang Co., Ltd., and proposes targeted taxation from the perspective of tax planning and suggestions for measures to fundamentally eliminate and resolve corporate income tax risks.