At the beginning of 2016, the State Council promulgated the document of “Opinions on a new concept of the development to accelerate agricultural modernization and achieve a comprehensive well-off goal.”This is the 13 th “First Document” that the central government has released, which shows the importance and complexity of the “three rural” problem.The agricultural listed companies, a representative of the advanced productive forces, play an important role in guiding the rapid development of economy in our country. In the process of economical development,the agricultural listed companies enjoyed to a large extent many tax preferences and financial subsidies which vary quiet distinctly across regions. However, due to various reasons, the agricultural listed companies have not achieved the expected goal to accelerate the development of agricultural modernization in the rural areas,the comprehensive performance of which is simultaneously at low level.Therefore, after the explanations of the relevant concepts and the detailed statement of basic theories, the writer analyzed the present situation of preferential tax policies and agricultural listed companies.On the basis of collecting the financial data of agricultural listed companies between 2012 and 2014, the author has done the factor analysis of the listed agribusiness and checked the impact of preferential tax policies which is closely related with agricultural listed companies. According to the study result, there are three conclusions in this article: firstly,the comprehensive performance of agricultural listed companies are at their low point in our country; secondly, although there are many tax incentives policies,they did not play an important role in the agricultural listed companies; thirdly, the effect of tax incentives policies was better than subsidize revenue.There are two innovations in this paper.The first point is that the agricultural listed companies are divided in two classification: One of them focuses on traditional agricultural companies, including farming, forestry, animal husbandry and fishery; the other focuses on the process of agricultural products. Therefore there is further research on the comprehensive preference of agricultural companies from the perspective of tax incentives policies,including subsidize revenue and income tax, in order to supplement the influence factors on the comprehensive preference of agricultural companies. |