Research On The Influence Of Fiscal And Tax Policies On The Operation Performance Of Western Agricultural Listed Companies

Agriculture enjoys its fundamental position in the national economic system and plays a supporting role in the secondary and tertiary industries.Agricultural listed companies are the main force in the development of the agricultural industry and play a leading role in the modernization of China's agricultural system.However,due to the weak nature of agriculture,various preferential policies such as financial subsidies and tax incentives for the agricultural industry have been adopted by our government to promote the development of the agricultural industry.For a long time,especially after the implementation of the strategy for the large-scale development of the western region,tour government has continuously increased its support for the industry itself in order to support the implementation of the overall national strategy and the financial department has continued to strengthen the preferential policies relating to fiscal and tax for agricultural companies in the western region to benefit them.Even so,the operating performance level of western agricultural companies is still in a disadvantaged position.Their overall competitiveness is relatively weak,and the national fiscal and tax incentives are not in an ideal way.These phenomena have also attracted the widespread attention from academics,governments and agricultural companies.Therefore,quantifying the policy's value and contribution to agricultural companies and grasping the impact of fiscal and taxation policies through an empirical study of the their effects in the western region will be of great importance to the agricultural companies in this area.This article takes the agricultural listed companies in the western region as a sample,Firstly,it sorts out the connotation of the financial subsidy policy and the preferential tax policy of agricultural listed companies.Secondly,it expounds the theoretical basis of government fiscal and tax subsidies and the evolution of western agricultural fiscal and tax policies.Then it analyzes the development status and financial status of agricultural listed companies in western China.Again using factor analysis and regression analysis for western agricultural listed companies operating performance of the empirical analysis,finally concluded that the fiscal and taxationpolicy of subsidies will be inflated the profits of the enterprise,to a certain extent effect was not significant to the promotion of enterprise comprehensive performance,failed to achieve the desired effect therefore according to the empirical results,this paper put forward agricultural listed companies from the perspective of enterprise use of fiscal and taxation preferential policy faster development of targeted countermeasures and Suggestions,and puts forward countermeasures and Suggestions to perfect the fiscal and taxation policy from the perspective of the government.