| Camellia industry in recent years,meizhou city constantly in the development of camellia enterprises for social and economic development in the region made no small contribution to the construction of ecological city of meizhou,green agricultural city has the very vital significance.This paper selected meizhou city enterprises preferential tax policies as the research object,study the effect of preferential tax for oil-tea enterprise benefit.Hope that through research found that camellia enterprises enjoy the problems of the existing preferential tax policies,put forward improvement Suggestions to promote sustained and healthy development of the camellia enterprises,promote the transformation and upgrading to expand production.Relevant scholars are faced with how to tax breaks to in-depth research of the influence of the enterprise,the agricultural products processing industry the wide research tax breaks to a micro industries,more clearly reflect the preferential tax policy to the enterprise form the aspects of influence,in the study of specific tax breaks for differential enterprise benefit influence is a relatively new topic.Taking ZengZhi tax reduction theory,the optimal taxation theory and market based on the theory of incomplete meizhou city from 2013 to 2015 were selected enterprise VAT declaration data and relevant financial statements.Statistics by the end of 2015,after finishing,scientific choosing samples to get rid of enterprises with missing data,randomly selected data integrity within their respective jurisdictions and enjoy preferential tax oil-tea enterprise 20 analysis software SPSS and EXCEL in data processing.Selection of variables in the design and analysis,and ultimately determine the all in meizhou city camellia enterprises preferential tax amount to as one of the most important variables related to enterprise’s net profit growth,the scale of the enterprise,enterprise assets net profit as a variable factor to analyze its impact on the business benefits of the.And establish the model hypothesis test is closely relative to the preferential tax and enterprise benefit is obtained.The study found,meizhou camellia industry with good market prospects,the preferential tax policy in meizhou oil-tea enterprise has had a huge impact.Preferential tax policies benefit both positive correlation with camellia enterprise,enterprise benefit and net profit growth rate coefficient is positive,is significantly related to the enterprise benefit out of proportion with the enterprise scale,the net interest rate of the assets benefit is remarkable positive correlation with camellia enterprises.Is the preferent ial tax policy on enterprise’s net profit growth rate,net interest rate of the assets to affect the benefit of the enterprise,and preferential tax policies,the greater the more can improve differential benefit of the enterprise. |
