Fiscal And Taxation Support, Business Performance And Social Responsibility

Diversification of the contradiction between small-scale management and centralized big market, constitutes the basic constraints of China’s agricultural development. As a result, the industrialized operation of agriculture, as a new way of production and management arises at the historic moment. Due to the development of agricultural leading enterprises to improve the agricultural organization level,transformation of the mode of agricultural development, and promote modern agriculture development and the realization of farmers’ income has an important role,and thus received extensive attention.For a long time, countries in the tax and direct subsidies, credit and land gave a variety of preferential, including tax subsidies is the largest. Countries support the important purpose of agriculture leading enterprises, is the hope through the fiscal and taxation support policy to improve the performance of leading enterprises, to strengthen corporate social responsibility and play a role of engines. Agriculture leading enterprise is the result of agricultural enterprises, but different from agricultural enterprises. Called it a "tap", on the one hand, refers to it is a relatively large scale and benefit in agricultural enterprise is relatively good, credit, and relatively high market share and operation index and scale standards prescribed by the governments at all levels of the enterprise; On the other hand refers to it must play a leading role, relative to the general agricultural enterprises should take more social responsibility.Can be thought of, if not the government’s vigorously support, the survival anddevelopment of agricultural enterprises must face the harsh realities of the more constraints, and the agriculture leading enterprise should bear the corresponding social responsibility and play a role of "leader" to drive and obviously is difficult. But the real question is: the first, is a game relation between government and enterprises,government supervision through the guidance of the fiscal and taxation support, assist,and encourage enterprises solve the problem of wood, price distortion, etc, and protect the interests of the community, employees and other stakeholders. With government support, the enterprise will invest more funds for production combination, employee benefit maintenance, etc., so as to improve business performance; It is also possible to obtain more preferential policies, such as rent-seeking, lazy behavior, corporate performance, as a result of enterprise rely on government support. Second, the enterprise itself there is also a game. The fulfillment of corporate social responsibility groups including customers, employees, environment, society, etc., once the performance of the social responsibility, corporate short-term profits will have a loss.Then, under the drive of interests, enterprise pursue performance at the same time,may ignore the social responsibility. Visible, fiscal and taxation support and corporate performance, corporate performance and corporate social responsibility to fulfill,mutual affinity.This article selects Huizhou Shun Xing food co., LTD as the research object, from the micro level focuses on "the fiscal and taxation support, business performance,social responsibility".Studies show that(1) the government’s fiscal and taxation support can obviously promote the enterprise performance, among them, the fiscal and taxation support for the company’s assets, sales revenue, gross profit after tax and enterprise on-the-job number have significant positive effects;(2) the promotion enterprise’s performance can also help the agricultural leading enterprises can better achieve the social responsibility. In general, fiscal support for agriculture leading enterprise social responsibility and corporate performance is significant, the influence of strong fiscal and taxation support and good corporate performance can promote agricultural leading enterprises driving the development of farmers, promote the farmers increase production.Article puts forward the further improve agricultural leading enterprises in the social responsibility of the relevant Suggestions:(1) change the traditional mode, give full play to the leading enterprise of farmers driving force;(2) perfect the institutional system, enhance the strength of the government fiscal and taxation support;(3)attaches great importance to the corporate performance, and promote agricultural leading enterprises bigger and stronger;(4) broaden the financing channels, promote the development of agricultural leading enterprises.In this paper, research is still some deficiencies, especially variable selection problem. The fiscal and taxation support factor, enterprise performance factors and social responsibility factor covers many contents, this article on the basis of predecessors’ research and existing data, only choose some representative indicators,the indicators do not completely represent the fiscal and taxation support agriculture leading enterprise, the enterprise performance and social responsibility, how to scientific evaluation is the future research needs to solve the problem.