The Study On The Fiscal And Tax Policy For Promoting The Development Of Heilongjiang Province Dairy Industry

The Dairy industry is the industry’s leading development of agricultural industrialization in Heilongjiang Province, is responsible for the adjustment of agricultural structure and the raising farmers’ income. Dairy development also involves the construction of infrastructure, development of dairy production, food safety, and related services. Therefore, the healthy development of the dairy industry will have an important impact on economic development mode and economic structural adjustment of Heilongjiang Province. In recent years, Heilongjiang Province has unveiled a series of policies of financial subsidies and tax incentives to promote dairy development.The dairy output value and dairy production of Heilongjiang Province has emerged as a high-speed growth of the state, the market share continues to increase. At the same time, the milk source base construction and leading enterprises development have also obtained some achievements. However, dairy development also appeared some problems, such as the lower level of the dairy industrialization, the milk source base construction and dairy production technology is relatively backward, and related service industry lags behind. From the government’s fiscal policy perspective, the fiscal expenditure scale expands unceasingly, but the structure is unreasonable; the tax preferential policies have been carried out, but they are lack of autonomy. So for the entire dairy industry chain, fiscal policies lack continuity. In July2012, Heilongjiang Province, the project making use of World Bank loan to build milk source base was officially launched, to solve the problem of insufficient funds for dairy development, which provided a turning point for the development of the dairy industry. Heilongjiang Province should grasp the opportunity to improve the comprehensive competitiveness of the province’s dairy industry to promote the development of the dairy industry.The article first defines the relevant concepts of dairy and analyzes the theoretical basis of making use of fiscal and taxation policies to promote dairy development, and clears the research object of thesis; Then through the investigation analysis and cause and effect analysis analyses the current situation of the development of the dairy industry of Heilongjiang province and profiles the existing fiscal policies; On this basis, the author concludes the problems and causes of the current fiscal policy of Heilongjiang Province, including the lack of scientific fiscal expenditure budget, the lack of effective oversight of the use and management of financial funds, tax incentives limited to dairy prenatal stage, local preferential tax policy is not perfect; Followed the author analyzes the measures of using fiscal policies at home and abroad to promote dairy development through document analysis method and comparison analytic method. The author draws on relevant experiences at home and abroad, combines the actual situation in Heilongjiang Province, and draws inspirations. Finally, according to the problems of existing policies, the author puts forward the Countermeasures to promote the development of dairy industry of Heilongjiang province. Such as establish a long-term stable financial input mechanism, carry out financial expenditure performance evaluation, construct a fiscal policy system to promote the milk source base construction, increase the fiscal support of relevant service industries, make use of tax preferential measures to attract investments.