Research On The Effect Of Tax Preference On The Performance Of Forestry Listed Companies

With the convening of the 19th National Congress of the Communist Party of China,the concept of building ecological civilization has become more and more popular.As a compound industry,forestry occupies an important position.China’s forestry tax and fee preferential system has undergone several reforms,but the reform effect of forestry tax system is difficult to achieve the expected results.This study takes "preferential forestry tax and fee" as the breakthrough point,and focuses on the performance evaluation and analysis of forestry listed companies,which not only reflects the research hotspots in the field of social economy in China,but also puts forward the key points of ecological construction closely combined with the 19th National Congress of the Communist Party of China.Therefore,the topic selection of this paper is innovative and has guiding significance for relevant departments and listed companies.In this paper,according to the literature research,current situation research,comparative data,analysis results,put forward problems,put forward countermeasures and suggestions,draw conclusions.Using normative research method and empirical research method.This paper first introduces the relevant theoretical background and the specific situation and policy of tax preference in China,based on which the current situation of forestry listed companies is analyzed.In the empirical part,this study adopts the empirical method of factor analysis and multiple regression model,and selects indicators for 2015 and 2017 Based on the analysis of enterprise performance of Forestry Listed Companies in,the performance and trend of forestry listed companies are judged.On this basis,government subsidies and tax returns are used as independent variables of the study,and the relationship between the performance of forestry listed companies and the relationship between them is assumed,and the multiple regression model is constructed.Through the above research,the author believes that although the tax preferential system has little positive impact on some aspects,it has a positive impact on the forestry listed companies on the whole.In addition,the forestry listed companies have poor performance and assets.Therefore,the forestry listed companies can improve their business conditions through government support and optimization of tax system and professional innovation.This paper systematically studies the performance level of 49 forestry listed companies,and deeply analyzes the role of tax preferential policies.In the research on the performance of forestry enterprises,further research on the impact of tax preference provides relevant empirical evidence for the current forestry tax system reform.In view of the increasingly important ecological environment construction,and forestry enterprises will become an important development trend of reform,I hope this study can be of practical significance for the future forestry tax reform and the development of forestry listed companies.