北大荒集团发展中的土地承包费所得税筹划研究  

Research on the Corporate Income Tax Planning of Land Contracting Fees in the Development of Beidahuang Group

作　　者：李可欣 冯健 陈嘉琦 王树锋 

机构地区：[1]黑龙江八一农垦大学会计学院,黑龙江大庆

出　　处：《国际会计前沿》2018年第4期86-90,共5页Frontiers of International Accounting

基　　金：黑龙江八一农垦大学创新训练项目《北大荒集团发展与纳税筹划研究》(xc2014035);大庆市哲学社科规划项目《经济转型视角的大庆现代农业产业体系及发展评价研究》(DSGB2018047)。

摘　　要：针对北大荒集团所属国有农场收取农地承包费长期隐含纳税风险的客观实际,采用调研法、归纳总结法、判断推理法等,阐明了北大荒集团各农场土地发包体制和业务经营状况,分析了含有痼疾的经营体制运行所掩埋的企业所得税纳税风险,并有针对性地提出了改变农业生产者职工身份和依法确权、延长土地经营承包期等切实可行的纳税筹划建议,确保从规范管理角度清除北大荒集团发展障碍。According to the objective reality of collecting long-term implicit tax risk of farmland contracting fees for state-owned farms owned by Beidahuang Group, the investigation method, inductive summarization method and judgment reasoning method were used to clarify the land contracting system and business operation status of each farm of Beidahuang Group. The enterprise income tax risk in the operation system of dysentery has been put forward, and the feasible tax planning proposals such as changing the identity of gender producers, legally confirming the rights, and extending the land management, contracting period have been put forward in a targeted manner to ensure standard management. The angle clears the obstacles to the development of the Northern Wilderness Group.

关 键 词：北大荒集团 土地承包费 所得税筹划 

分 类 号：F2[经济管理—国民经济]