The Investgation of the Guidelines of Appropriate Tax Strategy in Agricultural Industry in China
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Abstract
The objectives of this research are: 1 ) to study the efficiency of tax planning for agricultural enterprises; Tax reduction strategies can reduce an organization's tax burden. 2 ) To study the factors that influence the implementation of tax reduction strategies for agricultural enterprises. 3) To explore the factors that are related to the implementation of tax reduction strategies for agricultural enterprises. It is quantitative research ( Quantitative Research) with tools like questionnaires with a sample group. The samples were managers of affiliated organizations and financial officers of affiliated companies of China Agricultural Production Materials Corporation, a total of 170 people. The sample was obtained by simple random sampling. The sample was obtained by random sampling ( Cluster Random Sampling) at an error level of 0. 9 5. The data collected from the questionnaire was then analyzed using descriptive statistics consisting of percentage, mean, standard deviation, and analysis. Descriptive statistics Correlation analysis and regression analysisThe research results found that 1) The company's tax planning efficiency is quite high. 2) The higher the company's debt level, the less opportunity there is to carry out tax planning. Even though the size of the company's debt is getting bigger. But the greater the internal benefits of shareholders. Due to the company's tax plan, The creditor receives a certain amount of interest for the refund. 3) The level of corporate tax planning will also improve when there are many customers and suppliers. The more dependent a company is on customers and suppliers, the more more likely you are to increase your cash flow through tax planning.
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