The Analysis Of The Effect On Financial And Tax Preferential Policy To Agricultural Listed Companies' Ability Of Development

? Agricultural listed companies are known as modern agricultural productivity in China, the development of theirs determines the fate of our national economy. Because of the weakness, Agricultural listed companies meet all kinds of problems. In order to support the development of the agriculture of listed companies and grow up healthily and sustainably ,the government issued a variety of preferential conditions, including the government subsidies, government funds, preferential tax, credit offers and land preference. tax concessions is the most extensive and the biggest influence for them in these preferential policies .Along with the development of these policies, people the effect for place more and more attention on the effect of these policies. Therefore, it is very significant to analyse of the effect on financial and tax preferential policy to agricultural listed companies'ability of development.This study is in accordance with the traditional economic problems in the original research ideas, Firstly, the behavior of the government supports are analyzed from the angle of the theory on the basis of agriculture listed companies' weakness. The development poles theory,institution change theory and agricultural economic theory have demonstrated the necessity that government support agriculture of listed corporations ,and shows the governments income tax relief, the government subsidies and tax breaks and supportive measures action principle. Secondly, it analyzes four years from 2006 to 2009 agricultural class the financial condition of the listed company from single stock,solvency,operation ability,growth ability and profitability in five dimensions, they indicate that it is better than a few years ago about the financial condition, but it is very worth to research how are the tax preferential policies affect these good financial indexes. Then it introduces the preferential measures government has taken, and shows the present agricultural of listed corporations enjoy preferential policies of the present situation in data, and then evaluate the effect on these preferential measures. Finally, it also researches the question from the angle of demonstration. It manifests that income tax relief policies is very small on the development of the agriculture of listed companies, ability and government subsidies is not significant to influence for agricultural development ability. But he agricultural characteristics and the company to its staff of the number of agricultural listed companies the influence of the development ability is remarkable. Obviously, the government supports to companies are not good. This paper thinks the support methods the government taken should be more and should adopt diversified methods and key for indirect support. In addition, the agricultural of listed company oneself should actively into mercerization and improve their own core competitiveness in time and don't "rent".