Analysis On The Effect Of Tax Preference Policy For The Development Of China’s Green Diary

With the improvement of the level of life, people have mounting requirement of importance on nutrition and health. Milk, as a kind of high-quality nourishment, has never been needed by people as a kind of necessity. During recent years, the milk industry that improves the development of the whole food develops dramatically. However, a number of milk accidents which were exposed these years have became the focus among the public. In order to prevent milk accidents, green diary product becomes a better choice. Recently, many enterprises have been walking towards the way with green and economic. On the one hand, green economy can promote the development of the cause of environmental protection. On the other hand, it also gives impetus to improving the brand value of enterprises. And the most important thing is that Green Milk can ensure the quality and safety of food, which is benefit for people.With the characteristics of green, safe and pollution-free, green diary product can bring positive effect for society. But with the existence of market failure, the producers and the consumers are difficult to attach agreement with the society. Therefore, it is necessary for government adopting some measures to solve the problem. Therefore, Tax policy might be the most powerful tool.This paper consists of six parts. The first chapter introduces the background and purpose of the topic, the method and significance of author’s research, and the restructure of this paper. The second chapter mainly introduces the related theory of tax preference policy. The third chapter describes the current situation of milk industry in China. The fourth chapter sums up the current tax preference policies related to green diary product. In the fifth part, the author uses econometric model to analysis the relations between tax preference and the development of green diary. On the basis of the results in the former chapter, the sixth chapter points out that our government should improve the current tax policies and combine with other methods. The last part makes the conclusion and put forwards the prospects.Overall, this paper analysis the vital importance of green milk industry and reminds the significance of safety of milk. At the same time, the author uses some theory to clarify the relations among knowledge, human resources and green diary. Finally, some reasonable suggests will be provided to our government, and we can look forward to the sustainable and reasonable rapid development of milk industry.