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Research On Tax Incentive System Of Agricultural Industrialization Leading Enterprises

Posted on:2018-12-06Degree:MasterType:Thesis
Country:ChinaCandidate:Z X YanFull Text:PDF
GTID:2346330515990312Subject:Economic Law
Abstract/Summary:PDF Full Text Request
As a major one of the operation organizations of agriculture industrialization, agricultural industrialization leading enterprises are playing an increasingly important role in promoting the industrialization of agricultural production and management driving the development of farmers increase production and promoting the development of agricultural modernization.Since 2000 the "Fostering the agricultural industrialization is to foster agriculture, Supporting the leading enterprises is supporting the farmers" put forward,our country introduced a series of policies in the aspect of finance, taxation, finance, land, etc. The People's Republic of China on the 13th Five-Year plan for National Economic and Social Development Program proposes to build a modern agricultural management system, cultivate and expand the industrialization of agriculture leading enterprises. The Several Opinions of CPC Central Committee and State Council on Accelerating the Structural Reform of the Supply Side of Agriculture and Speeding up the Development of Agricultural and Rural Development puts forward to play the leading role of agricultural industrialization leading enterprises, promote the new agricultural business entities and farmers to specialization, standardization, intensive production and operation,and promote the structural reform of agricultural supply side.Affected by the agricultural "weak" and "low efficiency", coupled with the current do'wnward pressure on China's economic downturn, agricultural industrialization leading enterprises also showed a "low efficiency" characteristics .In order to encourage and promote the development of agricultural industrialization leading enterprises, further increase support needed to roll out .As the the lever control of national economic , Tax will play the role of orientation in the process of agricultural development.But the current our country agricultural industrialization leading enterprises tax incentive system is not perfect, it is difficult to play a guiding and leading role of tax incentives.In the context of Agricultural Supply-side Reform and the Fiscal and Taxation System Reform, different tax incentives to the aspects of agricultural industrial production,will not only encourage leading enterprises play a role of growth pole,but also play an important role in building a modern agricultural management system and accelerating the development of agricultural industrialization and modernization.Besides the introduction and conclusion,this paper is divided into three parts:The first part is about basic theory of agriculture leading enterprises tax incentive system.This part based on the definition of related concepts of the leading enterprises proposing the tax incentive system of leading enterprises.Following analyze the theory basis of tax incentives of leading enterprises . Expounds the tax incentives of economic function and social function. Finally, put forward the basic principles of tax incentives .The second part elaborates the current status and the problems of our country agricultural industrialization leading enterprises tax incentive system. Firstly this section card the current status of the leading enterprises tax incentive system from the four aspects of agricultural industrialization leading enterprises, investment links, production links, processing links and circulation aspects .Then on this basis,analysis the current problems existing in the tax incentive system of leading enterprises.The third part elaborates the improvement of the tax incentives system of leading enterprises. Based the existing problems of the tax incentives system in the second part,this section puts forward the perfect measures to the tax incentive system of leading enterprises from the different production management links. The perfect measures will include the four aspects:the perfection of tax incentive system in the financing links,production process links,Processing links and the Circulation links .
Keywords/Search Tags:Agricultural industrialization leading enterprises, Tax incentives, Value added tax, Corporate income tax
PDF Full Text Request
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