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Research On The Effect Of Tax Preference And Government Subsidy On The Business Performance Of Agricultural Enterprises

Posted on:2017-09-08Degree:MasterType:Thesis
Country:ChinaCandidate:X A YinFull Text:PDF
GTID:2359330536950430Subject:Agricultural Extension
Abstract/Summary:PDF Full Text Request
The agricultural enterprises has greatly impact our country economy development and social stability,it also has a great significance of keeping the economy maintained rapidly and steadily.As the tool of national economic macro-control,preferential taxes and government subsidy have not only regulated the market healthy and orderly development,but also provided the support for the development of agricultural enterprises in China,and affected the operating performance of agricultural enterprises.However,the specific impact need further empirical study,at the same time,whether there are policy failures lead to policy conflict when the two policies are in the process of implementation needs our consideration,which provide a basis for decision-making reference for the further optimization of national regulatory policies deals.New over-the-counter market is a dynamic sector in emerging markets,which has optimized our capital market system and provided a platform for the development of a large number of small and medium enterprises,As an important and dynamic part in the market,it has attract attention of the business performance,especially the agricultural enterprises,the government has given a lot of support and preferential.Therefore,based on the New over-the-counter market agricultural companies as research samples,it has typical significance and a reliable guarantee of the related data source.This paper refers to the domestic and foreign scholars on the enterprise performance index system and model analysis,according to the data of the new over-the-counter market agricultural companies financial bulletin,using the above period government subsidies,the current government subsidies,preferential income tax,income tax of the current period of the previous period as explained variables.On condition that factor analysis of the comprehensive performance as explanatory variables,the difference of regional companies,industry as control variables,the empirical analysis of preferential tax as control variables,in order to prove the impact on the business performance of new over-the-counter market companies of the tax incentives and government subsidies,and also do research on whether there are policy conflicts when processing the two policies on the new over-the-counter market agricultural business performance.Results confirms a negative correlation between the new over-the-counter market agricultural enterprises operating performance and previous government subsidies,and a positive correlation between the new over-the-counter market agricultural enterprises operating performance and current government subsidies,a positive correlation between the previous income tax and the new over-the-counter market agricultural enterprises operating performance,but the important impact of the current income tax of on the new over-the-counter market agricultural enterprises operating performance has failed the test significance.The study,includes the influence of the operating performance,also conclude that there is no conflict between the income tax and government subsidy policy.Obviously,the function of the tax incentives and government subsidies to the new over-the-counter market agricultural enterprises development and business performance should be evaluated appropriately,and improve the accuracy of tax incentives and government subsidies.
Keywords/Search Tags:The new over-the-counter market agricultural enterprises, Business performance, Tax incentives, Government subsidies
PDF Full Text Request
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