Abstract: To make full use of the tax preferential policies and laws is one of the important methods of tax planning，and the current tax preferential policies on agriculture have a large number in China. Therefore，according to their own situation，combined with the characteristics of the industry，the agricultural enterprises should determine their own business strategy based on the full understanding and grasp of preferential policies，so as to achieve a reasonable tax purpose. This paper firstly introduced the relationship between business management and tax of the agricultural enterprises，and then analyzed the tax status and the presence of tax issues of Xinjiang agricultural listed companies，finally puts forward countermeasures of rational tax for Xinjiang agricultural listed companies according to the tax categories by lowering tax risk，reducing the tax burden，deferring term of tax，etc.

Key words: business strategy, tax measures, agricultural listed companies, Xinjiang