Agricultural Industrialization Leading Enterprises Tax Policy

Agricultural integration is the key way to solve problems of agriculture, farmers and countrysides, and develop the leading enterprises of agricultural integration is the key of the whole. In the process of agricultural integration, supports of governments are unshirkable. Researches on financial policies supporting to the leading enterprises of agricultural industrialization already existed indicated that financial supporting policies had great effects on the leading enterprises, but ineffective, and gived the possible reasons. This thesis intends to do the research on the basis of former researches, and on updating data.The thesis firstly theoretically analyses objective basis of financial policies supporting to the leading enterprises of agricultural integration, consists of the important functions of leading enterprises, academic reasons of supporting financial policies, action principles and goals. In the next part of the thesis, with the realities of China, analyses actualities both of supporting financial policies and development of leading enterprises. In the last part of the thesis is the empirical analysis of effects of supporting financial policies by means of econometric methods.The innovations of thesis mostly embody in the empirical analysis part. The data are updated to 2006, and the cross section data are updated to the 47 agricultural listed companies of national leading enterprises. Now there are no research documents on the data. Empirical analysis indicates that financial supporting policies carried out during 2003-2006 have made good results of the leading enterprises. But in a long run, the policies also have some hidden dangers.